CCNG TY co PHAN NU'OC S~CH THAI NGUYENstatic2.vietstock.vn/data/UPCOM/2017/BCTC/VN/NAM/TNW_Bao...CCNG TY coPHAN NU'OC S~CH THAI NGUYEN Sao cao tai chinh rieng da dU'Q'ckillm toan cho

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CCNG TY co PHAN NU'OC S~CH THAI NGUYENSao cao tai chinh rieng da dU'Q'ckillm toancho nam tai chinh k~t thuc nqay 31 thang 12 narn 2017

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sAo cAo KI~M ToAN ooc LAPCOA KI~M ToAN VIEN

CONG TV CP NU6'C S~CHTHAINGUYEN

- 86: gJ BC";CTCPNS---VIv: Giai trinh loi nhuan nam 2017

So voi nam 2016

CONG HOA xA HOI canNGHiA VIET NAM. . .Doc Hip- Ttl' do - Hanh phuc

.. - - - - -- . -- ---~ --_ -- -Thai Nguyen, ngay 08 thang 03 ndm 2018

Kfnh gid: Uy ban chtmg khoan Nha mnrcCan cu Thong tu 155/2015/TT-BTC ngay 06/10/2015 cua BQtai chinh huang dan

cong b6 thong tin tren thi truong clnrng khoan.Can cu vao kSt qua san xuat kinh doanh nam 2017 va nam 2016 cua Cong ty c6

ph§.nmroc sach Thai Nguyen.Cong ty giai trinh Ioi nhuan nam 2017 giam so voi nam 2016 nhu sau:

Chi tien Nam nay Nam trurrc Ty l~ (%)Doanh thu ban hang 163.200.154.645 154.394.871.995 105,7Gia v6n hang ban 70.218.877.331 73.049.354.161 96,12Chi phi ban hang 54.217.333.799 46.694.901.893 116,1Chi phi quan 1:9Doanh nghiep 19.606.624.646 14.467.265.178 135,52Lgi nhuan sau thuS 4.129.299.378 5.375.681.303 76,8

Nguyen nhiin:Doanh thu ban hang va cung cap dich vu tang 8.805.282.650 d6ng, urong dtrong

tang 5,7 %, do gia ban mroc sach diroc UBND tinh phe duyet tang ill01/01/2017 .Gia v6n hang ban giam 2.830.476.830 d6ng, tuong duong giam 3,87 % do Cong ty

tiSt kiem chi phi. -Chi phi ban hang tang 7.522.431.906 d6ng nrong irng tang 16,1% do Cong ty sua

chua, cai tao thay thS cac tuyen 6ng da:cu.Chi phi quim 1:9tang do Cong ty trich l?p d\l' phong ng phai thu kh6 doi cac cong

trinh xay l~p su dl,mgv6n ngan sach nhung Nha nuac chua b6 tri v6n dS tra, cac khoanchi phi khac tang.

=> Ty l~ tang doanh thu thap han tY 1~tang chi phi d~n dSn Igi nhu~ sau thuS nam2017 nhDhan Igi nhu?n nam 20161a 1.246.381.925 d6ng.

V?y Cong ty c6 ph§.nnuac SCiLchThai Nguyen xin dugc giai trinh dSUy ban chUngchUngkhoan Nha nuac dugc ro.

Tran tn;mgcam an.!. .~~

Noinh~n:- Nhu kinh gtii;-LUll VT

HDQT

CONG TV co PHAN NU'OC SACH THAI NGUYEN£)ja chi: TO 1, phuonq Trung V~O'ng, thanh ph6 Thai Nguyen, tTnhThai Nguyen

•••••••••••••••••••••••

Ml,JC Ll,JC

1. Bao cao ella HQidOng Quan tr] va Ban T6ng giam dOc

2. Bao cao ki~m toan dQc I~p

3. Bao cao tai chinh rh~ngda dU'Q'cki~m toan

Sang can d6i ke toan rieng

Sao cao ket qua heat dong rieng

Sao cao luu chuyen ti~n t$ rieng

San thuyet minh bao cao tal chinh rieng

Phu luc Sao cao tai chinh rieng

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Trang

[2] - [4]

[5] - [6]

[7] - [8]

[9]

[10]-[11]

[12] - [49]

[50] - [55]

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CONG TY co PHAN NU'OC SACH THAI NGUYENDia chi: T6 1, phU'ong Tnrnq V~O'ng, thanh pho Thai Nguyen, tinh Thai Nguyen

BAo cAo CLlA HOI DONG QUAN TRI vA BAN TONG GIAM DOCNarn tal chinh k~t thuc nqay 31 thanq 12 narn 2017

HOi dang Ouan tr] va San T6ng qiam doc Gong ty G6 phan Nuoc sach Thai Nguyen (duoi daygoi t~t 113 "Gong ty") trinh bay bao cao nay cunq voi Sao cao tai chinh rieng cho narn tai chinh k~tthuc ngay 31 thanq 12 nam 2017 cua Gong ty da duoc ki~m toan bai cac ki~m toan vien dOc lap.

1. Thong tin chung

Gong ty G6 phan Nuo'c sach Thai Nguyen duoc chuyen d6i hinh thuc tCl'Gong ty TNHHMOt thanh vlen Kinh doanh Nu'cc sach Thai Nguyen theo Ouyet djnh so 2691/QD-USNDnqay 22 thanq 10 narn 2009 v~ vlec phe duyet phuonq an c6 phan h6a va chuyen d6iGong ty TNHH MOtthanh vien Kinh doanh Nuoc sach Thai Nguyen thanh Gong ty G6 phancua Oy ban nhan dan tlnh Thai Nguyen. Gong ty duoc thanh lap va heat dOng theo Giaychlfng nh$n dang ky kinh doanh so 4600100109 thay d6i I~n thlf 05 ngay 22 thang 6 nam2015 do Sa K~ h09ch va D~u tU' tlnh Thai Nguyen cap. Tn,] sa chinh cLlaGong ty hi$n d$tT6 1, phU'ong TrU'ng VU'O'ng,thanh pho Thai Nguyen, tlnh Thai Nguyen.

2. HQidOngQuim trj, Ban T6ng giam d6c va Ban ki~m 50at

Gac thanh vien cLla HOidang Quan tri cLlaGong ty trong nam tai chinh va d~n ngay I$p baocao nay bao gam:

Ho va ten:

eng Nguyen Quang Maieng TrU'O'ngDinh Thl,lCeng Nang Quoc Sinheng Nguyen Sa Quy~teng Nguyen Van Ti~n

Ch(rc vu:

GhLltich HOidang Quan triThanh vienThanh vienThanh vienThanh vien

Gac thanh vien cLla San T6ng giam doc Gong ty da di~u hanh h09t dOng cLlaGong ty trongnam tai chinh va d~n ngay I$p bao cao nay bao gam:

Ho va ten:

eng TrU'O'ngDinh Thl,lCeng Nang Quoc Sinheng Nguyen Van Ti~neng Nguyen Ba Quy~teng Nguyen Xuan HocSa Nguyen Gam Tu

Ch(rc vu:

T6ng Giam docPh6 T6ng giam docPh6 T6ng giam docPh6 T6ng giam docPh6 T6ng giam docPhl,l trach k~ toan

(S6 nhi$m ngay 03/11/2017)

Gac thanh vien cLla Ban Ki~m soat Gong ty da di~u hanh h09t dOng cLlaGong ty trong namtai chinh va d~n ngay I$p bao cao nay bao gam:

Ho va ten:

eng va Ti~n SOeng Vy Van MinhSa Hoang Thi Hu$

Ch(rc vu:

TrU'ang SanKi~m soat vienKi~m soat vien

2

CONG TY co PHAN NU'OC SACH THAI NGUYENDia chi: T6 1, phU'ong Trunq V~O'ng, thanh ph6 TMi Nguyen, tinh TMi Nguyen

BAa cAo CLlA HOI DONG QuAN TR! vA BAN TONG GIAM DOC (Ti~p theo)Narn tal chinh k~t thuc nqay 31 thanq 12 narn 2017

3. Tn,1sOo

Gong ty c6 tru so tal t6 1, phU'ong Trunq VU'O'ng,thanh ph6 TMi Nguyen, tlnh Thai Nguyen

4. Tinh hinh tal chinh va k~t qua hoat dQng kinh doanh

Chi ti~t tlnh hlnh tai chfnh vao nqay 31 thang 12 narn 2017 va k~t qua heat d(lng kinhdoanh cho narn tai chinh k~t thuc cunq ngay cua Gong ty duoc trlnh bay trong Bao cao taichfnh rieng dfnh kern.

5. Cac sl! ki~n quan tronq phat sinh trong nien dQ

D~n nqay lap bao cao nay, Ban T6ng qiam d6c Gong ty cho rang khOng c6 SI,1' kien nao c6the lam cho cac s6 li$u va thong tin di':iduoc trlnh bay trong Bao cao tai chfnh rieng di':idU'Q'ckiem toan cua Cong ty bi phan anh sai I$ch.

6. C6ng ty kiem toan

Gong ty TNHH PKF Vi$t Nam dU'Q'cchi dinh la kiem toan vien thl,1'chi$n kiem toan Bao caotai chfnh rieng cho nam tai chfnh k~t thuc ngay 31 thang 12 nam 2017 cua Gong ty.

7. C6ng b6 trach nhi~m cua HQi dOng Quan tri va Ban T6ng giam d6c

H(li dong Quan tri va Ban T6ng giam d6c Gong ty chiu trach nhi$m l

CONG TY co PHAN NU'OC SACH THAI NGUYEN8ia chl: To 1, phll'Gng Trunq V~O'ng, thanh pho Thai Nguyen, tlnh Thai Nguyen

BAo cAo COA HOI DONG QUAN TR! vA BAN TONG GIAM DOC (Ti~p theo)Narn tal chinh k~t thuc ngay 31 thanq 12 narn 2017

dam bao Bao cao tai chinh rieng cua Gong ty duoc lap phu hop vol cac chuan rnuc k~toan Viet Nam, Gh~ dO k~ toan doanh nghi$p Viet Nam hlen hanh va cac quy dinh phap Iyc6 lien quan d~n viec tap va trlnh bay Bao cao tal chinh rienq.

HOid6ng Ouan trl va Ban Tong giam doc cOng chiu trach nhiern dam bao an toan cho cactal san va da thuc hien cac bien phap phu hop d~ ngan nqua va phat hien sai s6t va cactmGng hop vi pharn khac.

HOi d6ng Ouan tri va Ban Tong giam doc xac nhan rang Bao cao tai chinh rieng cho namtai chinh k~t thuc vao ngay 31 thang 12 nam 2017 cua Gong ty da dll'Q'c I~p theo dung cacyeu c~u neu tren.

Ngoai ra, HOi d6ng Quan tri va Ban Tong giam doc cam k~t rang Gong ty khong vi phc;lmnghia Vl,J cong bo thOng tin theo quy dinh t

PKFVi~t Nam PKFAccountants &business advisers

S6: 03/2018/BCKT/PKF-VPHN Ha Noi, ngay 28 thanq 02 narn 2018

sAo cAo KIEMToAN ooc L~Pv~Bae cao tai chinh rieng cho nam tai chinh k~t thuc vao ngay 31 thang 12 nam 2017

cua Cong ty COph~n NU'cYcsach Thai Nguyen

Kinh g(rj: Quy c6 dong, HQidOngQuan tr] va Ban TOnggiam d6cCong ty ce phAn NU'cYcsach Thai Nguyen

Chung toi da ki~m toan Bao cao tai chinh rieng cho nam tal chinh k~t thuc vao ngay 31 thang 12narn 2017 cua Cong ty CO ph~n NU'cYcsach Thai Nguyen oU'OOcI~p ngay 28 tMng 02 narn 2017,bao gOm: Bang can d6i k~ toan vao ngay 31 thanq 1.2nam 2017, Bao cao k~t qua heat dong kinhdoanh, Bao cao luu chuyen ti~n t$ va Ban thuy~t minh Bao cao tal chinh rieng cho narn tai chinhk~t thuc cung 'ngay diYgc trlnhbay tl) trang, 07 d~n trahg 55 kem'theo.:;' ,Bao cao tai chlnh rieng da dtlOOCkiem toan nay khong nh~m pMn a"nhtinh hinh tai chinh, k~t quahOc;ltdong kinh doanh va tinh hinh lU'u chuy~n ti~n t$ theo cac nguyen t~c va thOng 1$k~ toandvQ'c ch~p nMn ~hung tc;licac nU'cYckMc ngoai Vi$t Nam.

Trach nhi~m cua Ban TOnggiam d6~

Ban TOng giam d6c Cong ty CO ph~n NU'cYcs~ch TMi Nguyen chiu trach nhi$m v~vi$c I~p vatrinh bay trung th~c' v~ hoop IfBao cao'tai chihh 'rfeng"eua'Cong'ty 'fheh cac' chu~n' ml,i'c'k~ toanVi$t Nam, ch~ do I{~ toanYdoa:nhnghi$pVi$t N?m va cac quy dinl'l't>hap 19co lien quan o~n vi$cf~p va·trinh bay Bao cao tai Chihh rierig va chiu trach nhi$m v~ ki~m' soat rioi bo rna Ban TOnggiam o6c Xac djnh 'fa can thi~t d~ dam bao cho vi~c I~p va trinh 'bay Bao cae' tai chinh riengkhong co sai sot trc;>ng'y~u'dOgian I~n 110~cnh~m Ian. ",'

3NfE

"

Tra~hnhi~m c~aklem toan vienTrach nhi~m eua chung toi la dva ra 'I ki~n v~ Bao cao tai chinh rieng dl,J'atren k~t qua cua cuocki~m toano ChUng toi da ti~n hanh. kiem toan theo cac ehu~n ml,J'cki~m toan Vi$t Nam, Caeehu~n rnl,fc ria'y yell cau chun'g t6i tuan thu chu~n ml,l'Cva cac quy djnh v~ Oc;lOdtic ngh~ nghi$p,I~p ke hOc;lCh,wathl,l'c hieo cuoc ki~m toan d~ d~t dU'Q'cSl,J':dam bao hQ'p1'1v~,vi$c Ii$u Bao caotai chinh rieng:cua Cong ,ty c6 c.6nsai' s6t trong yeu hay khong. ' . , '" 'Cong viec kI~~ 'toan bao g'Omihl,J'chi$n cac thLi tl)C'nham thu t~~'p cae' bang c;;htingki~m toan vecae s6.l.ieuvc)thuyet minh iren Bao C,aetcliichinh ri8rig: Cac th~ tl)(: kiem toan oU'OOcll,J'achon dl,J'atren "xet doan cua ki~m toalJ vien, bao gOmdanh gia rui ro c6' sal s6t trQng y~u trong Bao' cao taichinh' rieng tta gian Ian RQ~Cnh~m lari·. Khi 'thl,l'chi$n danh gia cac rui ro nay, ki~m toan vien oaxem xet ki~m soat noi bo cua Cong ty lien quan d~n vi$c I~p va trlnh bay Bao cao tai chinh riengVVD9 trlfC,. hoopIy;nh~m t,hi~t K~cac thu tl)C ki~m toan phu hQ'pvcYitlnh hinh thl,J'ct~, tuy nhienkhong nh~m ml,lc

y ki~n ella Ki~m toan vlenTheo '1 kien chunq toi, xet tren cac khia canh tronq y~u, Bao cao tal chinh rieng kern theo daphan anh trung thuc va hop 1'1tinh hinh tal chinh vao ngay 31 thang 12 narn 2017, k~t qua heatd(>ngkinh doanh va tinh hinh luu chuyen tien t$ trong nam tai chinh ket thuc cunq nqay cua Gongty G6 phan Nuoc sach Thai Nguyen, va dU'Q'Clap phu hop voi cac chuan rnuc k~ toan Viet Nam,che do k~ toan doanh nghi$p Viet Nam hien hanh va cac quy dinh phap 1'1c6 lien quan d~n vieclap va trinh bay Bao cao tal chinh rieng.

van d~ can nhan rnanh

NhU'trinh bay tal Thuy~t minh s6 8.4 phan Thuyet minh Bao cao tal chinh rienq. Trong narn 2017,LQ'i nhuan sau thu~ de tinh thu~ thu nh$p doanh nghi$p cLla Gong ty khong bao gam k~t quahOngcLla cac Xi nghi$p NU'oc s

CONG TY co PHAN NU'OC SACH THAI NGUYENDja chi: T6 1, phuonq Trunq VuO'ng, thanh pho Thai Nguyen, tinh Thai Nguyen

BANG CAN DOl K~ ToAN (Ti~p theo)T~i ngay 31 thanq 12 narn 2017

Mau s6 B01-0N

TAl SAN NGAN H~N 100 105.475.686.348 102.010.507.831T~~nva cac khoan tU'O'ngdU'O'ng 110 5.1 12.528.376.688 22.572.322.229tien

TiEm 111 12.124.183.385 6.077.247.229Cackho~ntU'O'ngduO'ngU~n 112 404.193.303 16.495.075.000

Dau tU' tai chinh ng~n han 120 5.2 55.217.730.287 32.207.264.800Dau tu narn giCPdelnnqay dao han 123 55.217.730.287 32.207.264.800

cac khoan phal thu ng~n han 130 22.047.876.216 24.200.657.027Phai thu ngcflnhan cua khach 131 5.3 19.376.402.501 21.773.530.955hangTra truce eho nguai ban ngcfln 132 2.943.102.000 1.281.124.800h~nPhai thu ngcflnhan khac 136 5.4 2.870.472.745 2.953.052.915OI,J'phonq cac khoan phai thu 137 5.5 (3.144.590.477) (1.807.506.406)ngcflnhan kh6 doiTal san thi~u cho xl} Iy 139 2.489.447 454.763

Hang tan kho 140 5.6 14.702.946.270 21.151.333.543Hang ton kho 141 16.473.942.172 21.905.816.710OI,J'ph6ng gi~m gia hang ton kho 149 (1.770.995.902) (754.483.167)

Tal san ng~n han khac 150 978.756.887 1.878.930.232Chi phi tra truoc ngcflnhan 151 5.10 476.753.358 1.419.543.075Thu~ GTGT duoc khau tnr 152 501.528.229 458.911.857Thu~ va cac khoan khac ph~i thu 153 5.12 475.300 475.300Nha nuoc

TAl SAN oAI H~N 200 377 .619.909.887 383.224.632.373

cac khoan phai thu dai han 210 537.042.000 681.685.000Phai thu dai han ella khach hang 211 5.3 537.042.000 681.685.000

Tal san c6 dinh 220 360.501.964.631 359.409.779.534Tai s~n co dinh hCPuhlnh 221 5.7 360.445.932.373 359.332.147.276- Nguyen gia 222 571.629.291.351 544.356.384.151- Gia tri hao man fuy kfJ 223 (211.183.358.978) (185.024.236.875)

Tai s~n co dinh vo hlnh 227 5.8 56.032.258 77.632.258- Nguyen gia 228 108.000. 000 108.000.000- Gia tri hao man fuy kfJ 229 (51.967.742) (30.367.742)

B~t dQng san dau tU' 230

Tai san d& dang dai h~n 240 5.9 5.371.844.471 12.137.905.273Chi phi xay dl,J'ngcO'b~n deYdang 242 5.371.844.471 12.137.905.273

Dau tU' tai chinh dai h~n 250 5.2 4.000.000.000 3.000.000.000Dau tu vao eong ty con 251 4.000.000.000 3.000.000.000

Tai san dai h~n khac 260 7.209.058.785 7.995.262.566Chi phi tr~ tru&c dai h~n 261 5.10 7.209058.785 7.995.262.566

TONG TAl SAN 270 483.095.596.235 485.235.140.204

7

CONG TY co PHANNU'OCSACHTHAI NGUYENDia chi: To 1, phU'ang TrU'ng V~cyng, thanh pho Thai Nguyen, tlnh Thai Nguyen

BANGCAN£)01KE ToAN (Ti~p theo)T~i nqay 31 thanq 12 narn 2017

M~us6 B01-0N

Ma Thuyet. .NGUONVON 56 minh CuOinam Diu nam

NQ'PHAI TRA 300 232.537.449.672 228.602.323.294

NQ'ng~nhan 310 91.804.925.818 86.329.598.385Phai tra ngll'CYiban ng~n han 311 5.11 22.758.890.709 25.182.127.381Ngll'CYimua tra tien truce ng~n han 312 360.242.460 195.076074Thue va cac khoan phai nop Nha 313 5.12 4.042.425.069 2.574.402.519nll'O'cPhai tra ngll'CYilao dong 314 9.656.510.733 10.557.666.416Chi phi phai tra ng~n han 315 5.13 3.622.992.771 1.326.341.904Phai tra ng~n han khac 319 5.14 45.544.688.021 34.928.891.039Vay va no thus tal chinh ng~n han 320 5.15 4.002.919.772 9.328.717.658Quy khen thll'ang, phuc lQ'i 322 1.816.256.283 2.236.375.394

NQ'dai han 330 140.732.523.854 142.272.724.909Ngll'CYimua tra tien truoc dai han 332 50.591.950 175.978.473Vay va no thue tai chinh dai han 338 5.15 140.681.931.904 142.096.746.436

VON CHO so aou 400 250.558.146.563 256.632.816.910van chu sa hCPu 410 5.16 250.534.138.963 256.596.809.310

V6n gop cua chu sa hCPu 411 160.000.000.000 160.000.000.000- c6 phi~u ph6 thOngco quyen bieu 411a 160.000.000.000 160.000.000.000quy~tV6n khac cua chu sa hCPu 414 107.705.310.448 107.705.310.448Quy d~1Utu phat trien 418 10.929.699.327 6.561.712.302LO'inhuan sau thue chll'a phan ph6i 421 (28.100.870.812) (17.670.213.440)- LNST chua phan phoi lOyk~ aen 421a (32.083.612.229) (23.045.894.743)cuoi nam truoc

- LNST chua phan phOinam nay 421b 3.982.741.417 5.375.681.303Ngu6n kinh phi va quy khac 430 24.007.600 36.007.600

Ngu6n kinh phi da hinh thanh 432 24.007.600 36.007.600TSC£)

TONG NGUONVON 440 483.095.596.235 485.235.140.204

NGU'OIL~P BIEU PHl,JTRAcH KE ToAN

Nguy~n Thi Thanh Minh Nguy~n CAmTu Nguy~n Quang Mai

8

CONG TV co PHAN NU'OC SACH THAI NGUYENDia chi: T6 1, phU'angTrunq Vu.O'ng,thanh ph6 Thai Nguyen, tinh Thai Nguyen

BAo cAo KET QuA HO~T DQNG KINH DOANHNam tai chinh k~t thuc ngay 31 thang 12 narn 2017

Mau sOB02-DNDO'nvi: VND

Ch' t" M~ Th~y~t Nam nay NamtrU'OocI leu so mmh

Doanh thu ban himg va cung cap dich vI,! 01 6.1 163.200.154.645 154.394.871.995Doanh thu thuan ban hang va cung cap 10 163.200.154.645 154.394.871.995dich vI,!Giav6n hangban 11 6.2 70.218.877.331 73.049.354.161LQ'inhu~n gQPv~ ban hang va cung cap 20 92.981.277.314 81.345.517.834djch vI,!Doanhthu heat dong tal chinh 21 6.3 2.911.460.612 3.089.564.610Chiphi tai chinh 22 6.4 13.605.225.041 13.724.066.869Trang 06: Chi phi fai vay 23 13.605.225.041 11.590.969.538

Chiphi banhang 25 6.7 54.217.333.799 46.694.901.893Chi phi quan Iy doanhnghi$p 26 6.7 19.606.624.646 14.467.265.178LQ'inhuan thuan tIPhoat dQngkinh doanh 30 8.463.554.440 9.548.848.504Thu nhapkhac 31 6.5 195.806.145 (27.988.758)Chiphi khac 32 6.6 18.676.206 6.843.530LQ'inhu~n khac 40 177.129.939 (34.832.288)TOnglQ'inhu~n kll toan trU'OocthuA 50 8.640.684.379 9.514.016.216Chiphi thue TNDNhien hanh 51 6.9 4.511.385.001 4.138.334.913Chiphi thu~TNDNhoan lai 52LQ'inhu~n sau thu~ thu nh~p doanh 60 4.129.299.378 5.375.681.303nghi~pLaico ban tren cOphi~u 70 6.10 948 901

II

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NGU'O'IL~P BIEU PHI,JTRAcH KE TOAN

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Nguy~n Thl Thanh Minh Nguy~n cam Tu Nguy~n Quang Miii

9

CCNG TV co PHAN NU'6'C SACH THAI NGUYEN£)ia chi: TO 1, phuoang TruongVuO'ng, thanh pho Thai Nguyen, tlnh TMi Nguyen

BAo cAo LU'U CHUYEN TI~N Te(Theo phU'O'ng phap gian tiep)Nam tai chinh ket thuc ngay 31 thanq 12 nam 2017

M&u so B03-0NDon vi: VND

LU'Uchuy~n ti~n til' hO{ltoi}ng kinhdoanhLQ'i nhu~n trU'ac thu~ 01 8.640.684.379 9.514.016.216£)i~u chinh eho cac khoan

Khau hao TSC£) va 8£)S£)T 02 28.497.826.634 28.196.188.369Cac khoan dl,l'phOng 03 2.353.596.806 278.334.491(Lai) hoat dQng d~u tu 05 (3.123.642.430) (3.149.795.647)Chi phi lai vay 06 13.605.225.041 11.590.969.538

LVi nhu~n til' hO{ltoi}ng kinh doanh 08 49.973.690.430 46.429.712.967trU'6octhay odi vdn /U'Uoijng

Tang, giam cac khoan phai thu 09 351.534.918 (5.879.588.809)

Tang, giam hang tOn kho 10 5.431.874.538 (6.783.476.460)

Tang, giam cac khoan phai tra (khong kll 11 4.149.169.235 13.465.319.473lai vay phai tra, thue thu nhap doanhnghi~p phai n9P)

Tang, giam chi phi tra tnroc 12 1.728.993.498 1.267.627.199

Ti~n lai vay da tra 14 (10.800.252.249) (11.266.807.408)

Thull thu nhap doanh nghi~p da n9P 15 (3.395.213.586) (2.831.207.960)

Ti~n thu khac tll' heat dQng kinh doanh 16 286.548.730

Ti~n chi khac tll' heat dQng kinh doanh 17 (1.106.038.750) (1.215.097.000)

LU'Uchuy~n ti~n thulm til' hO{ltoi}ng kinh 20 46.620.306.764 33.186.482.002doanh -ILtI'u chuy~n ti~n tli> ho~t dQng dau ttl' ;

Ti~n chi dll mua s~m, xay dl,l'ng TSC£) va 21 (23.547.809.430) (28.181.672.212)cac tai san dai hc;lnkhac

Ti~n thu thanh Iy, nhU'9'ng ban TSC£) va 22 458.278.018 27.300.000cac tai san dai hc;lnkhac

Ti~n chi cho vay, mua cac cong Cl,l n9' 23 (50.010.465.487) (32.207.264.800)cua dO'nvi khac

Ti~n thu hOicho vay, ban Ic;licac cong Cl,l 24 27.000.000.000 25.000.000.000n9' cua dan vi khacTi~n chi dau tU' gop v6n vao dan vi khac 25 (1.000.000.000) (2.110.474.000)

Ti~n thu lai vay, co hic va Iqi nhu~n dU'9'c 27 2.638.133.012 2.443.773.193chia

LU'Uchuy~n ti~n thu§n til' hO{ltoi}ng o§u 30 (44.461.863.887) (35.028.337.819)tU'LtI'u chuy6n ti~n tli> ho~t dQng tai ehinh

Ti~n thu hy phat hanh cO phi~u, nh~n v6n 31 4.760.329.988g6p cua chu sa hQou

Ti~n thu tll' di vay 33 1.843.014.640 13.185.019.112

Ti~n tra n9' g6c vay 34 (8.583.627.058) (12.235.658.344)

Co tlfC, 19'inhu~n da tra cho chu sa hQou 36 (5.461.776.000) (6.299.497.600)

10

CONG TY co PHAN NU'OC SACH THAI NGUYENDja chi: T6 1, phU'cYngTrunq VLi>O'ng,thanh ph6 Thai Nguyen, tinh Thai Nguyen

BAo cAo LU'U CHUYEN TII~N TE(Theo phU'O'ngphap gian ti~p) .Nam tal chfnh k~tthuc nqay 31 thanq 12 nam 2017

LU'u chuytm tilm thutm tt."Pnoet ci{)ng taichinh

Lwu chuyen ti~n thuan trong narn

Til!n va twO'ngdwO'ngti~n d§u narnAnh hU'ong cua thay d6i ty gia hoi doaiquy d6i nqoai t$

Til!n va twO'ngdwO'ngti~n cu6i nam

NGU'OI L~P BIEU

40

50

60

61

70

PHl) TRACH KE ToAN

Nguy~n Thi Thanh Minh

-------------- -------

M~u s6 B03-0NDO'nvi: VND

(12.202.388.418) (589.806.844)

4

(10.043.945.541 )

22.572.322.229

(2.431.662.661 )

25.003.984.890

4 12.528.376.688 22.572.322.229

Nguy~n Quang Miii

11

CONG TV co PHAN NU'OC SACH THAI NGUYENDja chi: To 1, phll'ong Trunq V~O'ng, thanh ph6 Thai Nguyen, tfnh Thai Nguyen

BAN THUY~T MINH BAo cAo TAl CHINHNarn tai chinh k~t thuc nqay 31 thanq 12 narn 2017

Mau s6 B09-0N

1 £)~C £)IEM HO~ T £)ONG CUA OOANH NGHlep

Hinh thirc sOohCPuv6n:

Cong ty Co phan Nuoc sach Thai Nguyen, (sau day qoi tat la "Conq ty") duoc chuyen dOihinh thirc tLf Cong ty TNHH Mot thanh vien Kinh doanh Nu'oc sach Thai Nguyen theoQuy~t dinh so 26911Qf)-UBND nqay 22 thanq 10 narn 2009 ve viec phe duyet phuonq anco phan h6a va chuyen dOi Cong ty TNHH Mot thanh vien Kinh doanh Nuoc sach ThaiNguyen thanh Cong ty Co phan cua Uy ban nhan dan tfnh Thai Nguyen. Ccnq ty duo'cthanh lap va hoat dong theo Giay chung nhan dang ky kinh doanh s6 4600100109 thay dOiIan thu 05 nqay 22 thanq 6 narn 2015 do Sa K~ hoach va f)au tu tfnh Thai Nguyen cap.

Tn.. sa chinh cua Cong ty hien d~t To 1, phll'ong Trunq Vuonq, thanh pho Thai Nguyen,tfnh TMi Nguyen.

V6n dieu 1$thl,J'cg6p theo Giay chung nh~n dang ky kinh doanh cLla Cong ty d~n ngay31/12/2017 la 160.000.000.000 d6ng, tll'O'ng dll'O'ng 16.000.000 co phan, m$nh gia cophan 10.000VND/co phan.

CO'cau von dieu 1$:

s6 co V6n di~u I~ T}tI~STT C6 dong phan (VND) (%)

Uy ban nhan dan tfnh Thai1 Nguyen 6.763.200 67.632.000.000 42,27%

Cong ty Co phan T~p doan Quoc2 t~ f)ong A 6.560.000 65.600.000.000 41,00%

/

3 Cac co dong khac 2.676.800 26.768.000.000 16,73% ;.

CQng 16.000.000 160.000.000.000 100%

Tong so nhan vien cLla Cong ty t

'U9AnBN 1t;!41 4ull '184N QA U$AnH ''?8 4uIG Ut;Jl i41 'BuOl 1t;!41 94d :14~8iGU9AnBN 1t;!41 qoas ~1 84u ~A 804>1 U9An40 '804>1 ep wt;!4>1 BU94d oeo 8Q~ DUgp leOH

:(w¥~ 0uonq ut;!8

:(~1l~P d~1 iq l'1ILll 'n$!I l~A uonq ut;!8

:(O1It;nX u,?s

:U$IP WeJl ~A A12PBu.QcIlp '~1L1UPl Bugo 'OLl>l 'DU.1l'1141 :(.6Jl r'l4d l~n4l 6>14U!Jl Dug~ '04>1 'DU.9c1lX~4U) d$14Bu Dug~ 4uPl DUg~ nt;~l'1>1'1>1l'1ILll :(.6Jl r'l4d l~nLll 6>14UPl DUgO '04>1 'leJl 'W8Jl 'DU.1 ~A 9P W~L1l u80Ll>l :l'1ll ILl8

NO-608 9s n~wHOZ W~U Z~ But;!4l ~£A~DU ~1)4ll9>1 4U!4~ l~l w~N

(oalH d,?!l) HN!HO 1'110'100'18 HNIW 1:;JAnH1 N'y'8

U9AnBN !t;!L11L1uH'U9AnDN 1t;!41 9Lld L1U~L1l'Bu.ocll!\ DUcIlJ1 BU.QcIlLld'~ 91 :lLl~ 8iGN;lAnDN IVH1 HO\fS OQ.nN NVHd 00 A1 DNQO

CONG TY co PHAN NU'OC SACH THAI NGUYENDja chi: T6 1, phuonq Trunq Vu.O'ng,thanh ph6 TMi Nguyen, tlnh Thai Nguyen

BAN THUY~T MINH BAa cAo TAl CH[NH (Tii!p theo)Narn tai chinh k~t thuc ngay 31 thang 12 nam 2017

Mau s6 B09-DN

- Chi nhanh xi nghi$p nuoc sach Song Cong Cong ty c6 phan nuoc sach Thai NguyenDla chi: T6 5, Phuonq LLI'O'ngChau, Thl xa Song Conq, Tlnh Thai Nguyen, Viet NamMa s6: 4600100109-009

- Chi nhanh xi nghi$p kinh doanh nuoc sach Diem Thuy - Conq ty c6 phan nuoc sach ThaiNguyen

Dja chl: X6m Thanh l.ap, Xa Hong Ti~n, Huyen Ph6 Yen, Tlnh Thai NguyenMa s6: 4600100109-012

- Chi nhanh xi nghi$p kinh doanh nuoc sach Song Conq - Cong ty nuoc sach Thai NguyenDja chi: T6 5, Phuonq LLI'O'ngCMu, Tb] xa Song Conq, Tlnh Thai Nguyen, Vi$t NamMa s6: 4600100109-010

- Chi nhanh trung tam tu van cap thoat nuoc va xay dl,mg Conq ty c6 phan nuo'c sach ThaiNguyen

Dia chI:T6 1, Phuonq Trunq VLI'O'ng,Thanh ph6 Thai Nguyen, Tlnh Thai Nguyen,Vi$t NamMa s6: 4600100109-005

- Chi nhanh xi nqhiep xay I~p cong trinh Cong ty c6 ph~n nLl'cYcs

CONGTY co PHAN NU'DC S~CH THAI NGUYENf)la chi: T6 1, phll'ang Trunq Vuonq, thanh pho Thai Nguyen, tTnhThai Nguyen

BAN THUY~T MINH BAo cAo TAl CHiNH (Ti~p theo)Narn tai chlnh k~t thuc ngay 31 thanq 12 narn 2017

Mau 56 B09-0N

4 TOM TAT cAc CHiNH SACH K~ ToAN QUAN TRQNG

Cong ty thuc hi$n hach toan tap trung tal Ph6ng K~ toan tal chlnh, rieng Ban quan Iy dl,l'anf)~u tll' xay dl,l'ng (sau day goi la "Ban quan Iy") hach toan theo che dO k~ toan cua Chud~u tu.

Sau day la nhQongchfnh sach k~ toan quan tronq duoc Cong ty ap dl,mg trong viec I~p Baocao tal chlnh rieng nay:

4.1. U'cYctinh k~ toanVi$c lap va trlnh bay Bao cao tai chlnh rieng cho narn tal chlnh k~t thuc VaG nqay31/12/2017 cua Cong ty tuan thLl theo cac chuan rnuc k~ toan Viet Nam, ch~ do k~ toandoanh nghi$p Vi$t Nam, yeu du Ban T6ng giam d6c phai c6 nhQongll'&c trnh va gia dlnhanh hll'ang d~n s6 li$u bao cao v{; cong nO',tai san va vi$c trlnh bay cac khoan cong nO'vatai san ti{;m tang t

CONG TY co PHAN NU'OC SACH THAI NGUYENDia chi: T8 1, phuonq Trunq V~O'ng, thanh pho Thai Nguyen, tinh Thai Nguyen

SAN THUY~T MINH sAo cAo TAl CHiNH (Ti~p theo)Nam tai chinh k~t thuc ngay 31 thanq 12 narn 2017

Mau sO S09-0N

4.4. NQ'phal thu

Cac khoan phai thu trinh bay trong Bao cao tai chinh rieng theo gia tri ghi s8 phai thu tl1khach hang cua C6ng ty va cac khoan phai thu khac c¢ng voi dl,l' ph6ng no phai thu kh6d6L Tal thai di~m bao cao, neu:

_ Khoan phai thu c6 thai gian thu hoi hoac thanh toan dlJ'6'i 1 narn (hoac trong mot chu kysan xuat kinh doanh) duoc phan loai la Tai san ngan han:

_ Khoan phai thu c6 thai gian thu hoi hoac thanh toan tren 1 narn (hoac nhieu hon motchu ky san xuat kinh doanh) duoc phan loat la Tal san dai han;

01,1' ph6ng no phai thu kh6 d6i th~ hien phan qia tr] dl,l' kien bi t8n that do cac khoan phaithu kh6ng dlJ'Q'ckhach hang thanh toan phat sinh doi v6'i so dlJ' cac khoan phai thu vaongay k~t thuc nam tai chinh.

01,1' ph6ng nQ'phai thu kh6 d6i dlJ'Q'ctrich I~p cho nhung khoan phai thu da qua h

CONG TV co PHAN NU'OC SACH THAI NGUYENDja chi: T6 1, phuonq Trunq V~O'ng, thanh ph6 Thai Nguyen, tlnh Thai Nguyen

BAN THUY~T MINH BAo cAo TAl cHiNH (Ti~p theo)Narn tal chinh k~t thuc nqay 31 thanq 12 narn 2017

M~u s6 BOg-ON

qua heat dong kinh doanh trong nam. Khi tai san c6 djnh hQ>uhinh duo'c ban hay thanh Iy,nguyen gia va gia tr] hao man lOy k~ cJll'Q'cxoa s6 va bat ky cac khoan li3i 10nao phat sinhdo thanh Iy tai san c6 djnh hQ>uhinh d~u duoc hach toan van k~t qua heat cJongkinhdoanh.

Kh~u hao TSC£) hQ>uhinh duoc tlnh theo phuonq phap cJll'ang thang, ap dl,mg cho tat cacac tal san theo ty 1$dll'Q'c tfnh toan de phan b6 nguyen gia trong su6t thai gian uoc tlnhSLrdunq va phu hop vcYihll'cYngdan tal ThOng tll' s6 45/2013fIT-BTC nqay 25/04/2013 cuaBOTai chinh v~ viec hll'ang dan Ch~ do quan Iy, SLrdl,lng va trich kh~u hao tai san c6 cJinh,Thong tll' s6 147/20161TT-BTC ngay 13/10/2016 sLra d6i, b6 sung mot s6 cJi~ucLlaThongtll' s6 45/20131TT-BTC va Thong tll' s6 28/2017fIT-BTC ngay 12/04/2017 sLracJ6i,b6 sungmot s6 cJi~ucLlaThOng tll' s6 45/2013ITT -BTC.

Thai gian trich kh~u hao tai san c6 cJinhhQ>uhinh cLlacong ty nhll' sau:

Thai gian SLPdt,mg(nam)

10 - 50

06 - 15

10 - 30

05 - 10

05

- Nha cLra, v~t ki~n truc

- May moc, thi~t bi

- Phll'O'ng ti$n v~n tai, truy~n dan

- Thi~t bi, dl,lng Cl,lquan Iy- Tai san c6 dinh khac

4.6.2 Til; san co dinh vo hinhPh~mm~m may tinh )Gia mua ph~n m~m may tfnh mcYima ph~n m~m nay khong phai la mot bO ph~n g~n k~tvai ph~n cling co lien quan thi cJll'Q'cv6n hoa va h~ch toan nhll' tai san c6 cJinhvo hinh.Ph~n m~m may tfnh dll'Q'c kh~u hao theo phll'O'ngphap dll'ang thang trong vang 5 nam.

Kh~u hao TSC£) vo hinh dll'Q'c tfnh theo phll'O'ng phap cJll'ang thang, ap dl,lng cho tat cacac tai san theo ty 1$cJll'Q'ctinh toan cJephan b6 nguyen gia trong su6t thai gian ll'cYCtinhSLrdl,lng va phu hQ'pvcYihll'cYngdan t~i Thong tll' s6 45/20131TT-BTC ngay 25/04/2013 cLlaBOTai chinh v~ vi$c hll'cYngdan Ch~ do quan Iy, SLrdl,lng va trich kh~u hao tai san c6 cJinh.Thai gian trich kh~u hao tai san c6 cJinhvo hinh cLlacong ty nhll' sau:

Ph~n m~m may tinh 5 nam

4.7. Chi phi xay dl,l'ng cO' ban de,.dang

Chi phi xay dl,l'ng cO'ban do dang bao gam cac khoan chi phi d~u tll' hinh thanh tai san c6dinh (chi phi mua s~m tai san c6 cJinh,cJ~utll' xay dl,l'ng cO' ban) va chi phi sLra chQ>ataisan c6 cJinhcan chll'a hoan thfmh t

CONG TY co PHAN NU'OC S~CH THAI NGUYENDla chi: T6 1, phU'ang Trunq Vuonq, thanh pho Thai Nguyen, tlnh Thai Nguyen

BAN THUYJ:T MINH BAo cAo TAl CHINH (Ti~p theo)Narn tal chlnh ket thuc nqay 31 thanq 12 narn 2017

Mau 56 BOS-ON

I

4.8. Chi phi tra truocChi phi tra truce ngan hen: La cac loai chi phi tra truce neu chi lien quan den narn tai chfnhhien tal thi dU'O'cghi nhan VaGchi phi san xuat kinh doanh trong narn tai chinh.

Chi phi tra truce ng~n han cua conq ty la cong cu, dl,lng cu cho phan bo.Chi phi tra tnroc dai hen: La cac loai chi phi thuc te da phat sinh nhU'ng c6 lien quan dEfmket qua hoat dong san xuat kinh doanh cua nhieu nien do ke toano

Chi phi tra truce dai han cua cong ty la cong cu, dunq cu xuat dung c6 gia tr] Ian.

Cong ty tinh va phan bo chi phi tra truce dai han VaGchi phi san xuM kinh doanh can c(J'VaGtinh chat, rnuc do tCrng loai chi phi de chon phU'ong phap va tieu th(J'c phan bo tCr02den 03 nam. Rieng dong ho nU'ac dU'O'cphan bo 5 nam theo phU'ong an gia ban da dU'O'cUBND tlnh phe duy$t.

4.S. NQ'phai traCac khoan nO'phai tra dU'O'cghi nhi\'lntheo gia goc, bao gom:- Phai tra ngU'ai ban la cac khoan phai tra mang tinh chat thU'ong mc;lipMt sinh tCrgiaodich mua hang hoa, dich Vl,l- Phai tra kMc bao gom cac khoan phai tra khong mang tinh chat thU'ong mc;li,khong lienquan den giao dich mua ban hang hoa, dich Vl,l;

4.10. Chi phi di vay va v6n hoa cac khoan chi phi di vay

Chi phi di vay lien quan trl)'c tiep den vi$c mua, dau tU' xay dl)'ng ho~c san xuat nhCmgtaisan can mot thai gian tU'ong doi dai de hoan thanh dU'a VaG sCrdl,lng ho~c kinh doanhdU'O'ccong VaGnguyen gia tai san cho den khi tai san d6 dU'O'cdU'aVaGsCrdl,mg ho~c kinhdoanh. Cac khoan thu nh$p phat sinh tCrvi$c dau tU'tc;lmthai cac khoan vay dU'O'cghi giamnguyen gia tai san c6 lien quan.

Cac chi phi lai vay kMc dU'O'cghi nhi\'lnVaGBao cao Ket qua hOc;ltdong kinh doanh khiphat sinh

4.11. Chi phi phai tra

Cac khoan pMi tra pMt sinh do mua hang hoa, dich Vl,lda nhi\'lndU'O'ctCrnha cung cap vadU'O'cghi nhi\'lnVaGchi phi san xuat kinh doanh cua ky bao cao nhU'ng chU'a c6 hoa dO'n,ho~c chU'ac6 day du ho sO'tai li$u ke toano

4.12. V6n chu 50> hCPu

Von dau tU'cua chu sa hCrudU'O'cghi nhi\'lntheo so von thl)'c g6p cua chu sa hCru.Cong ty chia co t(J'ctren IO'inhu$n cua khu Vl)'Cco phan h6a.Cac quy dl)' trCrthuoc von chu sa hCrudU'Q'ctrfch I$p tCrIO'inhu

CONG TV co PHAN NU'O'C SACH THAI NGUYENDja chi: To 1, phU'ang Trunq V~O'ng, thanh pho TMi Nguyen, tinh Thai Nguyen

BAN THUY~T MINH BAo cAo TAl CHINH (Ti~p theo)Narn tai chinh k~t thuc ngay 31 thanq 12 narn 2017

Mau so B09-0N

4.13. Ooanh thu

Doanh thu duoc ghi nhan khi k~t qua giao dich duoc xac djnh mot each dang tin c$y vaCong ty c6 kha nang thu duoc loi Ich kinh t~ hi giao djch nay.

(i) Doanh thu ban hang du'o'c ghi nhan khi phan lon rui ro va loi Ich gan liemvoi quyensa huu hang h6a da du'o'c chuyen giao cho ngU'ai mua va hang h6a da duoc giaocho ngU'ai mua va dU'Q'Cchap nhan cua khach hang.

(ii) Doanh thu xf3y dl,mg duoc ghi nhan tU'O'ngling v&i phan cong viec da hoan thanhduoc khach hang xac nhan trong ky, khi Cong ty dam bao thu duoc lQ'i lch tt) hopdong xf3ydl,mg va chi phi de hoan thanh phan cong viec da hoan thanh tai thai diemI$p Bao cao tai chinh rieng dU'Q'ctlnh toan mot cach tin c$y.

(iii) Doanh thu cung ccfipdich Vl,ldU'Q'cghi nh$n khi ph~n I&n rui ro va lQ'i ich da dU'Q'cchuyen giao cho kMch hang, dich Vl,lda dU'Q'ccung ccfipva dU'Q'ckhach hang chcfipnh$n.

(iv) Doanh thu ho~t dong tai chinh bao gom doanh thu phat sinh tt) lai tien gCPi,Iai tien chovay, va cac khoan doanh thu ho~t d9n9 tai chinh khac. Lai tien gCPi,lai tien vay dU'Q'cxacdinh tren cO'sa don tich, dU'Q'cxac dinh tren so dU' cac khoan tien gCPiva lai sucfitapdl,lng.

(v) Lai tt) cac khoan d~u tU'dU'Q'cghi nh$n khi Cong ty c6 quyen nh$n khoan lai.

4.14. Chi phi ho~t dQng tai chinh

Chi phi hOc;ltdong tai chinh cua Cong ty bao gom cac khoan chi phi lai tien vay, chi phi chohOc;ltdong lien doanh phat sinh trong nam tai chinh. Trong d6 chi phi lai tien vay la gam laivay phai tra trong nam cua cac khoan vay ngan hc;lnva dai hc;lncua cong ty. ~

~Iffi4.15. HQ'pd6ng xay dl;l'ng

Khi k~t qua thl,.l'Chi$n hQ'pdong xf3y dl,.l'ngc6 the dU'Q'CU'cYc tfnh mot cach dang tin c$y,doanh thu va chi phi lien quan d~n hQ'pdong dU'Q'cghi nh$n tU'O'ng(mg v&i ph~n cong vi$cda hoan tMnh t

CONG TV co PHAN NU'OC SACH THAI NGUVENDia chi: T6 1, phU'ang Tmng V~O'ng, thanh ph6 Thai Nguyen, tinh Thai Nguyen

BAN THUV(:T MINH BAo cAo TAl CHINH (Ti~p theo)Narn tal chinh k~t thuc nqay 31 thang 12 narn 2017

Mau 56 B09-0N

4.16. Thu~

Thue Gia trl gia tang (GTGT):

Doanh thu cung cap nuoc chiu thue suat 5%; doanh thu hop dong xay dl,mg thue suat10%; thue suat cac dich VI,I khac la 10%.

Thue Thu nh~p Doanh nghi~p (TNDN):

Thu~ thu nhap doanh nghi$p (neu c6) the hien t6ng qia tr] cua s6 thue phai tra hi$n tat vas6 thue hoan 1

CONG TV co PHAN NU'OC SACH THAI NGUYENDja chi: To 1, phU'ang Trunq Vu,O'ng,thanh ph6 Thai Nguyen, tTnhThai Nguyen

SAN THUY~T MINH sAo cAo TAl cHiNH (Tiep thea)Nam tai chinh k~t thuc ngay 31 thanq 12 narn 2017

M~u 56 B09-0N

4.18. Cae ben liim quan

Vlec trinh bay m6i quan h$ v&i cac ben lien quan va cac giao dich giCPadoanh nqhiep votcac ben lien quan duoc thuc hien thea Chuan rnuc K~ toan Viet Nam s6 26 "ThOng tin v~cac ben lien quan" dtroc ban hanh va cong b6 theo Quy~t dinh s6 234/2003/Q8-STC nqay31 thanq 12 narn 2003 cua So trU'cYngSo Tai chinh va ThOng tu 161/20071TT-STC "Huonqdan thuc hien rmroi sau (16) Chuan muc k~ toan ban hanh theo Ouyet dinh s6149/2001lQ£)-STC ngay 31/12/2001, Quy~t dinh s6 165/2002/Q£)-STC ngay 31/12/2002 vaQuy~t dinh s6 234/2003/QQ8-STC ngay 30/12/2003 cua So trU'cYngSo Tai chinh" banhanh ngay 31/12/2007, cu th~:

Cac ben lien quan dlJ'Q'Ccoi la lien quan neu mot ben c6 kha nang ki~m scat hoac c6 anhhU'cYngdang k~ d6i v&i ben kia trong vi$c ra quy~t dinh cac chinh sach tai chinh va h09tdong. Cac trU'ang hQ'pdU'Q'ccoi la ben lien quan: Cac doanh nghi$p - k~ ca cong ty mE;l,cong ty con, cong ty lien k~t - cac ca nhEIn,trl,l'c ti~p hay gian ti~p qua mot ho~c nhi~u trunggian, c6 quy~n ki~m soat Cong ty ho~c chiu Sl,l'ki~m soat cua Cong ty, ho~c cung chungki~m soat v&i Cong ty. Cac ben lien k~t, cac ca nhan nao trl,l'c ti~p ho~c gian ti~p n~mquy~n bi~u quy~t cLla Cong ty ma c6 anh hU'cYngdang k~ d6i v&i Cong ty, nhCPngchtictrach quan Iy ChLlch6t nhU'Tong giam d6c, vien chtic cLla Cong ty, nhCPngthanh vien thanc~n trong gia dinh cua cac ca nhan ho~c cac ben lien k~t nay ho~c nhCPngcong ty lien ketv&i cac ca nMn nay cOng dU'Q'cgOi la ben lien quan.

Trong vi$c xem xet m6i quan h$ cLla tling ben lien quan, ban chat cLla m6i quan h$ dU'Q'cchu Y chti khOng phai 113hinh thtic phap IY.Chi ti~t giao dich v&i cac ben lien quan dU'Q'ctrinh bay t9i thuy~t minh s6 8.3.

4.19. Uii cooban trim co phi~u

Lai cO'ban tren co phi~u d6i v&i cac co phi~u pho thong dU'Q'ctinh bang cach chia lQ'inhu~nho~c 10thuoc v~ co dong scyhCPuco phi~u pho thOng v&i s6 1U'Q'ngbinh quan gia quy~n cophi~(Jpho thong lU'uhanh trong kyoLai suy giam tren co phi~u dU'Q'cxac dinh bang vi$c di~uchinh lQ'inhu~n ho~c 10thuoc v~ co dong scyhCPuco phi~u pho thong va s6 1U'Q'ngbinh quangia quy~n co phieu pho thOng dang lU'uhanh do anh hU'cYngcLla cac co phieu pho thong c6ti~m nang suy giam bao g6m trai phieu chuy~n doi va quy~n chon co phieu.

4.20. Sao cao thea be?ph~n

So ph~n theo linh Vl,iCkinh doanh la mot ph~n c6 th~ xac dinh phan bi$t tham gia vao quatrinh san xuat ho~c cung cap san pham dich VI,!va c6 rui ro va lQ'i ich kinh te khac v&i cacbo ph~n kinh doanh khac.

Thong tin bO ph~n dU'Q'ctrinh bay theo linh Vl,l'Ckinh doanh va khu Vl,l'Cdia IY. Sao cao boph~n chinh y~u la theo linh Vl,l'Ckinh doanh dl,l'a tren cO'cau to chtic va quan Iy noi bo vah$ th6ng Sao cao tai chinh noi bo cua Cong ty.

Linh v~c kinh doanh

Cong ty c6 cac linh Vl,l'Ckinh doanh chinh sau: h09t dong san xuat kinh doanh cLlaCong tyChLly~u 113Khai thac, xu Iy va cung dp nU'&cS9ch sinh h09t, h09t dong kinh doanh dich VI,!chiem ty trong khOng dang k~ (dU'&i 10% v~ doanh thu va dU'&i 10% v~ tai san d~ thl,l'chi$n cac h09t dong khac nay).

Khu v~c aja IiHO

CONGTV co PHAN NU'OC SACH THAI NGUYENDja chi: T6 1, phuong Trunq V~O'ng, thanh ph6 Thai Nguyen, tinh Thai Nguyen

SAN THUY~T MINH sAo cAo TAl cHiNH (Ti~p theo)Narn tai chinh k~t thuc ngay 31 tMng 12 narn 2017

M&u s6 S09-0N

5 THONG TIN ao SUNG CHO cAc KHOAN Ml,JCTRiNH sAy TRONG SANG CAN D61K~ToAN

5.1 Ti~n va cac khoan tU'O'ng dU'O'ng ti~n

cue: narnTi~n matTi~n gui ngan hang kh6ng ky hanCac khoan tuonq duO'ng ti~n

1.884.549.36810.239.634.017

404.193.30312.528.376.688

239.883.0885.837.364.141

16.495.075.00022.572.322.229

Thuyef minh Baa cao fai chfnh la mot bOph~n kh6ng tach to! cue Baa ceo tei chfnh 22

CONG TY co PHAN NU'OC SACH THAI NGUYENDia chi: T6 1, phll'cmg Trunq VuO'ng, thanh pho Thai Nguyen, tinh Thai Nguyen

SAN THUYET MINH sAo cAo TAl cHiNH (Ti~p theo)Narn tai chinh k~t thuc ngay 31 tMng 12 nam 2017

M&u 56 S09 - ON

5.2 Cac khoan dau tU' tai ehinh

Cu6i narn Dau narnGia goe Gia tr] ghi 50 Gia goe Gia tr] ghi 50

55.217.730.287 55.217.730.287 32.207.264.800 32.207.264.800

55.217.730.287 55.217.730.287 32.207.264.800 32.207.264.80055.217.730.287 55.217.730.287 32.207.264.800 32.207.264.800

b) Dau tU' narn giCPd~n ngay dao han

b1) Ng~n hanTiemgui co ky han (*)

b2) Oai han

Cu6i narn Dau narnGia goe 01,1'phong Gia tr] hop Iy Gia goe 01,1'phonq Gia tr] hop Iy

e) Dau tu gop v6n vao don vi khacDau tu vao conq ty con

+ Gong ty TNHH XDGT Niroc SechThai Nguyen

+ Gong ty TNHH Friend

4.000.000.0004.000.000.0003.000.000.000

4.000.000.0004.000.000.0003.000.000.000

3.000.000.0003.000.000.0003.000.000.000

3.000.000.0003.000.000.0003.000.000.000

1.000.000.000 1.000.000.000

(*) La khoan tien gui co ky han tren 03 thang d~n 06 thanq.HQ'pdong tien gui ky han 6 thanq so 01/16ffGCKH/HNA-NSTN nqay 06/06/2016 tai Ngan hang tai NgElnMng TMCP Ngo

CONG TY co PHAN NU'CrCS~CH THAI NGUYENDja chi: To 1, phll'ang Trunq Vuonq, thanh ph6 Thai Nguyen, trnh Thai Nguyen

BAN THUY~T MINH BAo cAo TAl CHINH (Ti~p theo)Narn tal chfnh kllt thuc ngay 31 thanq 12 nam 2017

Mau 56 B09 - ON

HQ'pd6ng tiElngui c6 ky han 6 thanq s6 0021/03102017/HDTG/SHB.112700 nqay 03/10/2017 tal Ngan hang TMCP Sai G6n - Ha Noi - CN ThaiNguyen, gia tri tieln gui 10.000.000.000 VND, lai suat 5,8%/nam;HQ'pd6ng ti~n gui c6 ky han 6 thang s6 0013/10072017/HDTG/SHB.112700 nqay 10107/2017 tal Ngan hang TiiiiiMCP Sal G6n - Ha NOi - CNThai Nguyen, gia tr] ti~n gui 10.000.000.000 VND, lai suat 5,8%/nam;HQ'pd6ng ti~n gui c6 ky han 4 thang s6 02.16.091.1609107.TG nqay 27104/2016 tai Ngan hang TMCP Ouan dOi chi nhanh Thai Nguyen - PGDTrung Vll'O'ng, qia tr] tien gui 200.000.000 VND, lai suat 5,4%, lai nhap g6c 17.730.287 VND.

Cong ty TNHH XDCT Nuoc Sach Thai Nguyen dll'Q'c thanh I

CONG TY co PHAN NU'OC SACH THAI NGUYEN£>iachi: T6 1, phU'ang Trunq Vu.O'ng,thanh ph6 Thai Nguyen, tinh Thai Nguyen

BAN THUY~T MINH BAo cAo TAl cHfNH (Ti~p theo)Narn tal chinh k~t thuc nqay 31 thanq 12 narn 2017

5.3 Phal thu khach hang

Phal thu cua khach hang ng~n han- Tiemnuoc KV Tuc Duyen, Tich LU'O'ng- Ti€!nnuoc khu vue Song Cong- Ban quan Iy cac dl,l'an giao thong Thai

Nguyen (CT Nga 3 £>an->DL)- Ban quan Iy dl,l'an CT QL3 dean Km 42 +

820 d~n km 43 + 640- Cong trinh: Xay dl,l'ng ha t~ng khu TDC xa

SO'nCam, Huyen Phu Luonrnq Tinh TN- Ban quan Iy cac khu Conq nghi$p tinh Thai

Nguyen- Cong ty TNHH xay dl,l'ng conq trinh nuoc

sach Thai Nguyen

Ban quan Iy cac dl,l'an giao thong ThaiNguyen

- Trung tam Nuoc sach va V$ sinh Moitmang Nong thon Tinh Ninh Thuan

- Cac khoan phai thu khach hang khacPhal thu cua khach hang dai han- Dl,I'an nang cap dU'ang Viet Bac- Cac khoan phai thu khach hang khac

Phai thu cua khach hang la cac bEmIiEmquan- Cong ty TNHH Xay dl,mg Cong trinh nU'ac

s~ch Thai Nguyen

Cu6i narn

19.376.402.5013.929.582.5032.473.131.114

1.387.605.000

316.436.580

3.990.373.108

3.174.501.597

4.104.772.599537.042.000337.435.000199.607.000

19.913.444.501

M~u 56 B09-0N

21.773.530.9553.394.363.6711.566.290.8991.668.206.374

784.270.398

1.787.605.000

677.446.591

2.185.892.394

3.990.373.108

5.719.082.520681.685.000337.435.000344.250.000

22.455.215.955

2.185.892.3942.185.892.394

1.J

Ban thuy6t minh BaDCaDtai chfnh /a m(>tb(>ph~n kh6ng tach rai cva BaDCaDtai chfnh 25

. -----~--

CONG TY co PHAN NU'OC S~CH THAI NGUYENDja chi; To 1, phironq Trunq Vuonq, thanh pho Thai Nguyen, tlnh Thai Nguyen

BAN THUY~T MINH BAo cAo TAl CHiNH (Ti~p theo)Narn tal chinh k~tthuc nqay 31 tMng 12 narn 2017

MAu 56 B09 - ON

5.4 Phai thu khac

Cu6i nam £)au namGia tr] Oil phonq Gia tr] Ol! phong

2.870.472.745 2.953.052.9151.241.204.100 1.252.373.536

46.534.397 121:.396.377407.353.745 419.134.100919.908.083 645.791.417255.472.420 509.357.485

Ng~n han

- Tarn Crng- Ky Cl1'Q'C,ky quy- Tien nuoc cuu hoa (ngtm sach)- Lai dl,J' thu tiE§ngui co ky han- Phai thu cac doi tl1'Q'ngkhacDaih~n

2.870.472.745 2.953.052.915

Ban thuyet minh BaD CaD tei chfnh la mot b(>ph{)n khOng tach roi cue BaD CaDtai chfnh 26

CONG TY co PHAN NU'OC S~CH THAI NGUYENDja chi; T6 1, pturonq Trunq VU'O'ng,thanh ph6 Thai Nguyen, tinh Thai Nguyen

BAN THUYET MINH BAo cAo TAl CHINH (Ti~p theo)Narn tal chfnh k~t thuc ngay 31 thang 12 nam 2017

5.5 NQ' xau

T6ng gia tr] cac khoan phal thu, cho vayqua han thanh toan hoac chua qua hannhU'ng kho co kha nang thu h6i:

TLP3 narn treYlim+ Trung tam phat trien quy d~t thanh phoThai Nguyen+ Trung tam phat tri~n quy nha dat va dautU' xay dl,l'ng ha tang ky thuat tinh ThaiNguyen+ 86i tUQ'ngkhac

TLP2 d~n dU'cYi3 narn+ Ban quan 1'1 cac dl,J'an giao thOng ThaiNguyen+ Ban quan 1'1 cac dl,J'an dau tU' va xaydunq huyen Ph6 Yen+ Trung tam phat trien quy nha-dat va dautU' h;;t tang ky thu$t tTnhThai Nguyen - Congtrinh: Xay dl,J'ngcO'sa h;;ttang khu dan cu' s610 phU'ong Phan 8jnh Phung+ 86i tU'Q'ngkMc

TLP1 d~n dU'cYi2 nam+ BOL cac dl,J'an giao thong Thai Nguyen -Dl,J'an: Tang cU'ong ATGT tren OL3 do;;tnkm42+820 dE§nkm43+640

Mau 50 B09 - ON

CuOi nam D&u nam

Gia gOc Gia tri co th~ 0....phonq Gia gOc Gia tri co th~ 0....phong·thu h6i thu h6i6.415.860.609 3.236.412.185 (3.144.590.477) 8.682.349.100 6.874.842.694 (1.807.506.406)

1.371.602.876 - (1.371.602.876) 1.421.308.984 952.184.469 (469.124.515)1.124.235.585 - (1.124.235.585) 1.110.297.080 790.075.263 (320.221.817)

122.921.788 (122.921.788) 122.921.788 122.921.788

124.445.503267.363.174

(124.445.503)(187.154.222)

188.090.116 39.187.418 (148.902.698)1.098.672.780 457.566.556 (641.106.224)389.082.106 116.724.632 (272.357.474)

118.379.000 59.189.500 (59.189.500)

86.402.000 86.402.000

80.208.952

118.379.000 35.513.700 (82.865.300)

86.402.000 25.920.600 (60.481.400)

62.582.174786.521.451

18.774.652362.942.057

(43.807.522)(388.721.447)

504.809.674 195.250.424 (309.559.250)2.171.994.228 1.474.718.561 (697.275.667)784.270.398 392.135.199 (392.135.199)

Ban thuyt§t minh BaD CaDtai chfnh la mot bO ph?n khOng tach r(YieLla BaD CaDtai chfnh 27

CONG TY co PHAN NU'OC SACH THAI NGUYENDia chi: To 1, phU'CrngTrunq VuO'ng, thanh ph6 Thai Nguyen, tinh Thai Nguyen

BAN THUY~T MINH BAo cAo TAl cHiNH (Ti~p theo)Narn tal chinh k€ltthuc ngay 31 thanq 12 narn 2017

+ TT phat tri~n quy nha dat & d~u tu xaydl,mg ha t~ng ky thuat tinh TN - Cong trlnh:XD co sa ha t~ng khu dan CU's6 4 Tan Thjnh(Hanq rnuc cap nuoc)+ Trung tam phat trien quy nha-dat va d~utu ha t~ng ky thuat tinh TMi Nguyen - CT: XDco sa ha t~ng khu dan CU' s6 10 phuonqPhan 81nh Phung+ Ban quan Iy cac khu cong nqhiep tinh TN- XD KCN8T Thuy phan D.Uch 180ha. G6ithau: 8i~u chinh dU'Crng6ng cap nuoc (Lan 1)+ 86i ttiQ'ng khac 251.598.451

OU'&i 1 narn 3.990.373.108+ BOL cac dl,l'an giao thong Thai Nguyen - 3.990.373.108Cong trlnh djch chuyen dU'Crng6ng cap nuoc,dl,l' an cai tao, nang cap OL3 Km34+500 d€lnKm 38+500

5.6 Himg tOn kho

Mau s6 B09 - ON

214.224.000 107.112.000 (107.112.000) 214.224.000 214.224.000

411.402.000 205.701.000 (205.701.000)

320.699.000 160.349.500 (160.349.500) 320.699.000 320.699.000

9.078.557 (121.259.947)2.793.261.176 (1.197.111.932)2.793.261.176 (1.197.111.932)

341.959.3623.990.373.1083.990.373.108

(99.439.468)441.398.8303.990.373.1083.990.373.108

Cu6i nam D~u narnGia goc Ol,l' phong Gia goc Ol,l' phong

Nguyen li$u, v$t li$u 9.938.758.301 (1.768.272.367) 15.324.110.641 (661.631.846)Cong Cl,l,dl,lng Cl,l 430.249.645 (1.812.004) 466.556.832 (91.939.790)Chi phi san xuat kinh doanh da dang 6.081.680.209 6.081.680.209

Gong trinh QU'&ng ngang so 12QO

CONG TY co PHAN NU'OC SACH THAI NGUYENDia chi: To 1, phuonq Trunq Vu.O'ng,thanh pho Thai Nguyen, trnh Thai Nguyen

SAN THUYET MINH sAo cAo TAl cHiNH (Ti~p theo) Mau 56 S09-0NNarn tai chinh k~t thuc ngay 31 thanq 12 narn 2017

5.7 Tang giam tal san c6 dinh hCl'uhinh Doonvi tinh: VNO

Nha cLFa May moe PhU'O'ngti~n Thi~t bi TSCD HH C9n9I v~t ki~n true thi~t b] v~n tal, dunq CI.I khac

truy~n dan quanly

NGUYEN GIA01/01/2017 128.605.863.146 97.947.729.506 316.933.070.772 723.540.727 146.180.000 544.356.384.151

- XDCB hoan thanh 6.507.413.562 22.778.628.696 29.286.042.258- Tang khac 316.607.763 80.842.910 54.772.909 452.223.582- Thanh Iy, nhuonq (1.639.172.663) (740.100.704) (50.568.000) (2.429.841.367)

ban- Giarn khac (35.517.273) (35.517.273)31/12/2017 128.922.470.909 102.896.813.315 338.990.854.400 672.972.727 146.180.000 571.629.291.351

HAO MON LOy KE01/01/2017 (43.598.455.280) (42.682.595.750) (98.039.822.783) (557.183.102) (146.179.960) (185.024.236.875)

- Khau hao trong narn (5.800.781.074) (7.551.126.990) (15.168.585.118) (68.470.248) (40) (28.588.963.470)- Thanh Iy, nhuonq 1.639.172.663 740.100.704 50.568.000 2.429.841.367

ban31/12/2017 (49.399.236.354) (48.594.550.077) (112.468.307.197) (575.085.350) (146.180.000) (211.183.358.978)

GIA TR! CON L~I01/01/2017 85.007.407.866 55.265.133.756 218.893.247.989 166.357.625 40 359.332.147.276

31/12/2017 79.523.234.555 54.302.263.238 226.522.547.203 97.887.377 360.445.932.373

T9i nqay 31/12/2017, nguyen gia tai san co dinh hfru hinh da khau hao h~t nhunq van con SLr dl,Jng113:27.846.773.493 dong. (T9i nqay 31/12/2016 la29.512.596.504 dong)

Ban fhuy~f minh Bao cao fa; chinh la mo! b(Jphen khOngtech roi cue Beo ceo tei chinh 29

"'-

CONG TY co PHAN NU'OC SACH THAI NGUYEN£>jachi: TO 1, phU'ong Trunq V~O'ng, thanh pho Thai Nguyen, tinh Thai Nguyen

BAN THUYET MINH BAo cAo TAl cHiNH (Ti~p theo)Narn tal chfnh k~t thuc ngay 31 thanq 12 narn 2017

5.8 Tang giam tili san c6 djnh vo hinh

NGUYEN GIA01/01/2017

31/12/2017

GIA TR! HAO MON

01/01/2017

- Kh~u hao trong nam

31/12/2017

GIA TR! CON L~I

01/01/2017

31/12/2017

5.9 Chi phi xay dl!ng coo ban dO.dang

Dl,J'an Phat trien H$ thong cap nuoc TPThai NguyenCong trinh Cal tao H$ th6ng C~p nuoc TP.Thai Nguyen

- Chi phi sua choa Ian Tai san c6 djnh- Cac Dl,J'an khac

5.10 Chi phi tra truoc

a) Ng~n han- £>6ngh6 nuoc- Cong CI,J, dl,JngCI,J xuat dung- Cac khoan khac

b) Oiti han

- £>6ngh6 nuoc- Cong CI,J, dunq CI,J xuat dung- Cac khoan khac

CQng

M~u s6 B09-0N

Phan m~mmay vi tinh

CQng

108.000.000 108.000.000

108.000.000 108.000.000

(30.367.742) (30.367.742)

(21.600.000) (21.600.000)(51.967.742) (51.967.742)

77.632.258 77.632.258

56.032.258 56.032.258

Cu6i narn f)au narn

5.074.758.701 5.028.988.412

6.778.593.091

166.313.043 166.313.043130.772.727 164.010.727

5.371.844.471 12.137.905.273

~?-

Cu6i narn f)au narn),.::.

476.753.358 1.419.543.075)

28.187.693 650.958.12671.348.032 186.958.190

377.217.633 581.626.759

7.209.058.785 7.995.262.5666.123.860.220 5.880.991.783390.356.430 648.670.544694.842.135 1.465.600.239

7.685.812.143 9.414.805.641

Ban thuy~t minh BaD CaDtai chfnh 113mot bO ph~n kh6ng tach roi cue Bao CaDtei chfnh 30

CONG TY co PHAN NU'OC 5ACH THAI NGUYENDia chi: To 1, phuonq Trunq V~O'ng, thanh pho Thai Nguyen, trnh Thai Nguyen

SAN THUY~T ~INH sAo cAo TAl CHiNH (Ti~p theo)Narn tai chinh ket thuc ngay 31 thanq 12 narn 2017

Mau so S09-0N

5.11 Phai tra ngU'ai ban ng~n hanCu&i narn Dau narn

Gia tr] 56 co kha nang Gia tr] 56 co kha nangtra nQ' tra nQ'

22.758.890.709 22.758.890.709 25.182.127.381 25.182.127.3811.255.233.100 1.255.233.100

603.625.880 603.625.880 1.883.144.531 1.883.144.5313.611.367.300 3.611.367.300 2.483.379.600 2.483.379.6001.543.583.088 1.543.583.088 1.817.817.088 1.817.817.088952.713.645 952.713.645 4.234.995.677 4.234.995.677

7.049.442.773 7.049.442.773 7.049.442.773 7.049.442.7738.998.158.023 8.998.158.023 6.458.114.612 6.458.114.612

Cac khoan phai tra ngU'ai ban ng~n han

Cong ty cll phan HAWACOConq ty TNHH nrura Chau Au XanhConq ty TNHH mot thanh vien khai thac Thuy LQ'iTNDl,J'an cap nuo'c Song Conq ( Von chu d~u tu doi Lfng DA)Conq ty TNHH XD Cong trinh NU'cYcsach Thai NguyenDl,J'an cap nuoc Song Conq ( Ph~n von Ngan sach)Cac doi tU'Q'ngkhac

Cac khoan phal tra ngU'ai ban dili han

22.758.890.709 22.758.890.709 25.182.127.381 25.182.127.381

Phai tra ngU'ai ban Iii cac ben lien quanCong ty TNHH XD Cong trinh NU'&cseen Thai Nguyen

952.713.645952.713.645

952.713.645952.713.645

4.234.995.6774.234.995.677

4.234.995.6774.234.995.677

Ban ttiuvet minh Beo ceo tei chfnh /a mot bOpMn kh6ng fach rai cua Bao cao fai chfnh 31

CONG TV co PHAN Nl16'C S~CH THAI NGUYENDla chi: T6 1, phU'cmgTrU'ng VU'O'ng,thanh ph6 Thai Nguyen, tinh Thai Nguyen

BAN THUY!:T MINH BAo cAo TAl CHiNH (Ti~p theo)Nam tal chinh k~t thuc ngay 31 thanq 12 narn 2017

Mau sO B09-0N

5.12 Thu~ va cac khoan phai nQp Nha nLPac

Dau narn SO phai nQp SO da th,!c nQp CuOi narntrong nam trong nam

Thu~vacackhoanphainQP

- Thu~ gia trj gia tang phai nQp 2.550.481.674 2.550.481.674- Thu~ thu nhap doanh nghi$p 1.895.213.586 4.511.385.001 3.395.213.586 3.011.385.001- Thu~ thu nhap ca nhan 36.954.900 314.878.683 351.833.583- Thu~ tal nguyen 195.155.940 1.297.950.310 1.383.782.860 109.323.390- Cac loai thue khac 78.075.858 78.075.858

Phi, 1$phi va cac khoan phai nQPkhac (*) 447.078.093 11.329.387.757 10.854.749.172 921.716.678

2.574.402.519 20.082.159.283 18.614.136.733 4.042.425.069

Dau nam SO phal thu SO da th,!c thu Cu6i namtrong nam trong nam

Thu~ va cac khoan phai thu

Cac loal thu~ khac 475.300 475.300

475.300 475.300

(*) Phi, Ie phi khac 113phi baa v$ moi trU'cmg.

Ban thuy~t minh Baa cao fai chfnh /a mot bOpMn kh6ng teen roi cce Baa cao fai chfnh 32

CONG TY co PHAN NU'OC SACH THAI NGUYENf)ia chi: TO 1, phU'cmgTrunq VuO'ng, thanh ph6 Thai Nguyen, tlnh Thai Nguyen

SAN THUY~T MINH sAo cAo TAl cHiNH (Ti~p theo)Narn tai chlnh k~t thuc ngay 31 tMng 12 narn 2017

5.13 Chi phi phai tra

Ng~n han- Chi phi dl,l' an Quang Vinh 2

Chi phi dl,l' an Song CongQuy Phonq ch6ng thien tai Tlnh ThaiNguyenChi phi lai vay dl,l' traXi nqhiep thi cong xay I~p cong trlnh (Conqtrlnh d~u n6i rno rong HTCN LO'iHai - CongHai, Thuan B~c va cong trlnh Ma Lam, NinhThu~n

- Dl,l'an Xay dl,l'ng tuyen 6ng cap nuo'cDN300 KCN f)i~m Thuy (XN Song Conq)

- Cac khoan trlch truce khac

Oaih~n

5.14 Phal tra khac

Ng~n han

- Tal san thua cho giai quyet- Kinh phi cong doan- Bao hi~m xa hoi- Bao hi~m y t~- Bao hi~m that nghi$p- Phai tra v~ cOphan h6a+ Co toe phan von .'1M nU'ac (i)+ Lai ch(jm nop (ii)- Cac khoan phai tra, phai nop khacOaih~n

Mau 56 B09-0N

Cu6i narn nau narn

3.622.992.771 1.326.341.9045.621.273 425.850.546

220.332.825 220.332.825339.906.000 192.762.000

297.116.070 329.834.8361.320.538.210

575.597.273

863.881.120

3.622.992.771

CuOi narn

45.544.688.021

2.231.00078.140.493

41.366.429.10424.992.771.84016.373.657.2644.097.887.424

45.544.688.021

157.561.697

1.326.341.904

34.928.891.039

385.30045.382.829

34.470.817.54620.934.851.84013.535.965.706

412.305.364

34.928.891.039

(i) CO tLfC v6n Nha nU'O'ctu nam 2010 d~n 2016.

(ii) Lai ch~m nop CO!lic v6n Nha nU'O'ctLf nam 2010 den nam 2014 tinh theo Nghi dinh59/2011/Nf)-CP ngay 18/07/2011; Qf) 21/2012/Qf)-TTg ngay 10105/2012; Thong tU'184/20121TT-BTC ngay 25/10/2012. Lai ch$m nop CO !lic v6n Nha nU'O'ctLf nam2015 tinh theo khoan 1, di~u 9 Thong tU'61/2016 ngay 11/04/2016.

Ban fhuy€d minh Bao cao fai chfnh /a mof bo pMn khOng fach rai cua Bao cao fai chfnh 33

C6NGTYCOPHANNU6cs~CHTHAINGUY~NDja chi: To 1, phuonq Trunq VU'O'ng,thanh pho Thai Nguyen, tinh TMi Nguyen

Mau sO B09-0NBAN THUYET MINHBAo cAo TAl cHiNH (Ti~p theo)Nam tal chinh k~t thuc nqay 31 thanq 12 nam 2017

Vay ng~n hanVaydai nen dIm hen trs (th&i h~ndU'&i 1niim)Ngan hang TMGPeeo tir va PT Vi~tNam (Of! an cap nuoc TX SongGong)Ngan Hang GMu A ABO (Of! an cap 2.668.102.136nuoc & v~ sinh TP Thai Nguyen) (1)Ngan hang TMGPGong tbuotu; Vi~tNam (Of! an Nh« may DT Sam Sung)Ngan hang Pbei trien Vi~tNam - GN 589.727.036NHPT khu Vf!CB~c Kqin- ThaiNguyen (curan Du PM Lll'O'ng- DinhGa vo Nhai) (2)Ngan hang TMGPNgo~i thll'O'ngVi~tNam - (df! an cei teo h~ thong ceonuoc TP. Thai Nguyen) (4)

5.15 Vay va nQ'thue tai chlnh

CuOi nam Trong nam Dau narnGia tr] 56 co kha Tang Glarn Gia tr] 56 co kha

nang tra nQ' nang tra nQ'

4.002.919.772 4.002.919.772 3.257.829.172 8.583.627.058 9.328.717.658 9.328.717.658

1.235.059.314 1.235.059.314 1.235.059.314

2.668.102.136 2.668.102.136 5.336.204.272 5.336.204.2725.336.204.272

460.000.000 460.000.000 460.000.000

589.727.036 1.179.454.072 1.179.454.0721.179.454.072589.727.036

745.090.600 372.909.400 1.118.000.000 1.118.000.000745.090.600

Ban thuy{Jtminh Beo cao tei chfnh fa mot b¢ phfln khong tach rei cue Beo ceo tei chfnh 34

CONG TY co PHAN NU'OC S~CH THAI NGUYENDja chi: To 1, phuonq Trunq VU'O'ng,thanh pho Thai Nguyen, tTnhThai Nguyen

BAN THUY~T MINH BAo cAo TAl cHiNH (Ti~p theo) Mau s6 B09-0NNarn tai chinh k~t thuc ngay 31 thanq 12 narn 2017

Cu6i nam Trong narn £)au namGia tr] 56 co kha Tang Giam Gia tr] 56 co kha

nang tra nQ' nang tra nQ'Vay dal han (Chi ti~t theo ky 140.681.931.904 140.681.931.904 1.843.014.640 3.257.829.172 142.096.746.436 142.096.746.436han)Vay diJi h{1n (thiYi hsn tren 1mim)Ngan Hang CMu A ABO (Ot! 32.017.225.640 32.017.225.640 2.668.102.136 34.685.327.776 34.685.327.776an dp nuoc & v~ sinh TPThai Nguyen) (1)Ngan hang PMt tri~n Vi~t 14.153.448.879 14.153.448.879 589.727.036 14.743.175.915 14.743.175.915Nam - CN NHPT khu Vt!CBacK?n - Thai Nguyen (dt! an DuPM LU'ang- Dinh Ca VaNhai) (2)Ngan hang Phet trien Vi~t 89.297.947.985 89.297.947.985 89.297.947.985 89.297.947.985Nam - CN NHPT khu Vt!CBacK?n - Thai Nguyen (Ot! andp turoc TX Song Cong) (3)Ngan hang TMCP Ngo?i 5.213.309.400 5.213.309.400 1.843.014.640 3.370.294.760 3.370.294.760tturonq Vi~tNam - (dt! an ceiteoM th6ng cflp nuoc TP.Thai Nguyen) (4)

144.684.851.676 144.684.851.676 5.100.843.812 11.841.456.230 151.425.464.094 151.42,5.464.094

(1) Khoan vay theo Hiep dinh vay phu ky nqay 05/12/1995, kern theo C6ng van so 6310/8TC-TC8N cua 8QTai chinh nqay 30 thanq 5 nam 2008 cunqvoi phu luc sua doi hiep dinh vay phu ky ngay 28 thang 4 nam 2015, theo d6 so tiEmnO'goc la 80.043.064.088 VNO, ml,lCdich vay la dau tll' dl,l' andp nU'ac va v$ sinh thanh pho Thai Nguyen. Thai h

CONGTYCOPHANNU6cSACHTHAINGUY~NDia chi: To 1, phU'ang Tnrnq V~O'ng, thanh pho Thai Nguyen, tinh Thai Nguyen

BAN THUYET MINH BAo cAo TAl CHINH (Ti~p thea)Narn tal chinh ket thuc nqay 31 thanq 12 nam 2017

Mau s6 B09-0N

(2) Khoan vay lai cua B(>Tai chlnh tCrngu6n von Nqan hang The gi&i ngay 30 thanq 11 narn 2009, so tien vay la 20.050.719.239 VND, thai han tra nola 17 narn, lai suat 3%/nam cho dl.l' an Cap nuoc thl tran Dlnh Ca (huyen Va Nhai) va thi tran £)u (PM LU'O'ng).Tai san the chap la tal san hinh thanhcua dl.l' an trong tuonq lai.

(3) Khoan vay von ODA so 07/2013/HDODA-NHPTVN giO'a cong ty v&i Ngan hang Phat trien Vi$t Nam - chi nhanh NHPT khu vue B~c K

CONG TY co PHAN NU'OC SACH THAI NGUYENDia chl: To 1, phU'ong Trunq VuO'ng, thanh ph6 Thai Nguyen, tinh Thai Nguyen

BAN THUYET MINH BAo cAo TAl CHINH (Ti~p theo)Narn tai chinh ket thuc nqay 31 thang 12 nam 2017

5.16 VOn chu sa hCl'u

Bang doi chitw bitm di)ng cua von ctus scY hiPu

Khoan rnuc VOn d~u tU' VOn khac cua Quy d~u tU'cua chu sa hCl'u chu sa hCl'u phat tri~n

VNO VNO VNO

01/01/2016 160.000.000.000 101.504.724.320 2.485.077 .338

- U3i trang narn truoc- Tang khac 6.200.586.128- Phan ph6i 100inhuan narn 2015 4.076.634.964

31/12/2016 160.000.000.000 107.705.310.448 6.561.712.302

01/01/2017 160.000.000.000 107.705.310.448 6.561.712.302- U3i trong narn nay (*)

Phan ph6i loi nhuan narn 2016 4.367.987.025(**)

31/12/2017 160.000.000.000 107.705.310.448 10.929.699.327

(*) LQ'inhuan sau thue cua khu vue Co phan h6a: 15.169.440.445 VND.Lo cua cac xi nqhiep duo'c bu 10:11.040.141.067 VND.

M&u sO B09-0N

f)O'n vi tinh: VNDL

CONG TY co PHAN NU'O'C SACH THAI NGUYENDia chi: T6 1, phlJ'ang Trunq V~O'ng, thanh pho Thai Nguyen, tlnh Thai Nguyen

BAN THUY~T MINH BAo cAo TAl cHiNH (Ti~p theo)Narn tal chinh k~t thuc ngay 31 thang 12 narn 2017

Mau sO B09-0N

(***) Lo lOy k~ o~n thai oi~m 31/12/2017 cua cac xi nqhiep chua OlJ'(,)'cbu lola 43.123.753.296 VND:Xi nghi$p ruroc sach Tral Cau: 6.004.221.892 VNDXi nqhiep mroc sach 8l;)i ro: 8.327.683.986 VNDXi nqhiep nuoc sach vs Nhai: 11.930.221.224 VNDXi nqhiep nuoc sach Phd l.uonq: 8.761.918.138 VNDXi nqhiep nuoc sach 8iem Thl,JY:8.099.708.056 VND

Ban tnuye! minh Beo cao tei chinh la mot b¢ ph~n kh6ng tach roi cue Beo cao tei chfnh 38

CONG TY co PHAN NU'OC SACH THAI NGUYENDja chi: To 1, phtronq Trunq Vu.O'ng,thanh ph6 Thai Nguyen, tinh Thai Nguyen

BAN THUY~T MINH BAo cAo TAl CHiNH (Ti~p theo)Nam tai chinh k~t thuc nqay 31 thanq 12 narn 2017

Chi tiet von dtJU to eua ehu so.bcu

- Uy ban nhan dan tinh Thai Nguyen- Cong ty Co phan tap dean Ouoc t~ £)ong A- Cac co dong khac

Cu6i narn

67.632.000.00065.600.000.00026.768.000.000160.000.000.000

M~u 56 B09-0N

D~u narn

67.632.000.00065.600.000.00026.768.000.000160.000.000.000

Cae giao djeh ve von v(Yicac cnu so.hiPu va phan phoi e6 toe, ehia l(7i nhusnNam nay Nam trU'&c

- V6n d~u tLf cua chu sa hCl'u+ V6n gop d~u narn+ V6n gop tang trong narn+ V6n gop giam trong nam+ V6n gop cuoi nam+ Co tuc loi nhuan da chia

C6 phieu

s6 ILfQ'ngco phieu dang ky phat hanhse ILfQ'ngco phieu ua ban ra cong chunq+ Co phieu pho thongse ILfQ'ngco phieu dLfQ'Cmua lai+ ce phieu ph6 thongse ILfQ'ngc6 phi~u dang ILfUhanh+ c6 phi~u ph6 thOng

M{jmh gia co phifJU (VNO/Co phieu)Cae quy eua doanh nghi~p

- Quy d~u tLf phat triE§n

160.000.000.000

160.000.000.0009.600.000.000

Cu6i narnCP

16.000.00016.000.000

16.000.00016.000.000

10.000

Cu6i nam

10.929.699.327

160.000.000.000

160.000.000.00010.912.000.000

D&u narnCP

16.000.00016.000.000

16.000.00016.000.000

10.000

D&u nam

6.561.712.302

Ban thuyet minh BaD CaD tai chfnh la mot bO ph(Jn khOng tach rai cua BaD CaDtai chfnh 39

CONG TY co PHAN NU'OC SACH THAI NGUYENDja chi: To 1, phU'(YngTruongVu.O'ng,thanh pho Thai Nguyen, tlnh Thai Nguyen

BAN THUY~T MINH BAo cAo TAl cHiNH (Ti~p theo)Narn tai chinh ket thuc nqay 31 thanq 12 narn 2017

Mau s6 B09-0N

6 THONG TIN B6 SUNG CHO cAc KHOAN Ml,JC TRiNH BAy TRONG BAo cAo K~TQuA HO~T DQNG KINH OOANH

6.1. T6ng doanh thu ban himg va cung c~p djch vu

Doanh thu nuoc sach khu vue Co phan H6aDoanh thu nuoc sach Trai CauDoanh thu nuoc sach Dal TI)Doanh thu nuoc sach VONhaiDoanh thu nuoc sach Phu LU'O'ngDoanh thu nuoc sach £)iem ThuyDoanh thu xay lc1pDoanh thu ban V$t li$u chuyen nqanhDoanh thu ban nuoc tinh khietDoanh thu Khao sat, tU'van thiet ke, lap dl,l'toan

Doanh thu v

CONG TV co PHAN NU'OC SACH THAI NGUYENDja chi: To 1, phU'ang TruongVLi-O'ng,thanh ph6 Thai Nguyen, tinh Thai Nguyen

BAN THUY~T MINH BAa cAo TAl CHINH (Ti~p theo)Narn tat chinh kilt thuc ngay 31 thanq 12 nam 2017

6.4. Chi phi tal chinh

Chi phi lai yayLai cham nop co tuc phan v6n nha nuoc vakhoan phai tra ve co phan h6a

6.5. Thu nh~p khac

Hach toan giam theo PM duyet cua UBNDtinhHach toan giam theo BB xac nhan 56 lieu vatlnh hlnh kiE§mtoan 16/12/2016Cac khoan khacThu tCYtien thanh Iy, nhU'Q'ngban TSCf)Thu tCYtien vi pharn hop dong

6.6. Chi phi khac

Gia tri con lai TSCf) va chi phi thanh IyTSCf)Chi nop phatCac khoan chi phi khac

Nam nay

10.767.533.483

2.837.691.558

13.605.225.041

Nam nay

(35.517.273)6.567.450

222.381.8182.374.150

195.806.145

Nam nay

10.200.0008.097.162379.044

18.676.206

6.7. Chi phi ban hang va chi phi quan Iy doanh nghi~p

Cae kholm chi phi qulm Iy doanh nghi~pChi phi nhan vien quan IyChi phi cong cu dl,lng Cl,lChi phi kh~u haoThuil cac lo~iChi phi dl,l' phongChi phi quan Iy khac:Cae khoan chi phi ban himgChi phi nMn vien ban hangChi phi nguyen v~t li$uChi phi cong Cl,ldl,lng Cl,lChi phi kh~u haoChi phi dich Vl,lmua ngoaiChi phi ban hang khac

Nam nay

19.606.624.6468.410.326.032347.398.221399.449.484

1.736.816.9621.337.084.0717.375.549.876

54.217.333.79924.272.888.0371.841.325.522

63.165.30214.737.545.768

27.350.51713.275.058.653

73.823.958.445

M~u 56 B09-0N

Nam tnroc

11.590.969.538

2.133.097.331

13.724.066.869

Nam truoc

(97.571.111)

41.939.15327.300.000

343.200

(27.988.758)

Nam truoc

2.359.8304.483.700

6.843.530

Nam truoc14.467.265.1786.449.071.793419.795.013434.552.109

7.163.846.263

46.694.901.89322.948.315.1701.418.358.621

54.744.04314.435.392.949

7.838.091.110

61.162.167.071

Ban fhuyef minh Bao cao fai chfnh /a mOf bOphi;ln khOng tach r&i cua Baa cao fai chfnh 41

CONG TY co PHAN NU'OC SACH THAI NGUYENDla chi: T6 1, phU'ang Tmng VuO'ng, thanh phOThai Nguyen, tinh Thai Nguyen

BAN THUYET MINH BAo cAo TAl cHiNH (Ti€!p theo)Narn tai chinh ket thuc ngay 31 thang 12 narn 2017

M~u 56 B09-0N

6.8. Chi phi san xuat kinh doanh theo y€!u t6

Narn nay Nam tnroc

Chi phi nguyen v~t li$u 33.504.199.172 25.822.445.845Chi phi nhan cong 54.634.501.653 56.004.397.757Kh~u hao tal san cOdjnh 28.497.826.634 28.196.188.369Chi phi dich Vl,l mua nqoai 3.698.447.465 3.711.122.084Chi phi b~ng tiE~nkhac 27.880.404.139 23.042.239.468

148.215.379.063 136.776.393.523

6.9. Chi phi thu€! thu nhap doanh nghi~p hi~n hanhNam nay Nam truoc

T6ng lQ'i nhuan k~ toan truoc thu~ 8.640.684.379 9.514.016.216

LO,cua cac xi nghi~p nqoal khu vl,I'c c6phan h6a 11.040.141.067 9.037.717.486Cac khoan chi phi khonq dU'Q'ckhau trLP 3.028.763.330 2.139.940.861

- Lai cham nop ve ce pan h6a 2.837.691.558 2.133.097.331- Chi phi khac khong hop Iy, hop 1$ 83.000.000 4.483.700

- Phat thue, bao hiem, vi pharn hanh chinh 108.071.772 2.359.830

TrLPcac khoan thu nhap khong chlu thu€! 152.663.769

- c6 tuc Cong ty TNHH Cong trlnh NU'cYcsach Thai Nguyen 152.663.769

T6ng thu nhap chlu thu~ trong nam 22.556.925.007 20.691.674.563Thue suM 20% 20%

Thu~ TNDN phai tra U'cYctinh 4.511.385.001 4.138.334.913

Chi phi thu~ TNDN hi~n hanh 4.511.385.001 4.138.334.913

6.10. Lai cO' ban tr€m c6 phi~u

Nam na}' Nam trU'cYc

LQ'inhu~n ho~c 10pMn b6 cho c6 dong sa 15.169.440.445 14.413.398.789hCfuc6 phieu ph6 thong (VNO)SOblnh qUEmgia quyen cLla c6 phieu dang lU'u 16.000.000 16.000.000hanh trong nam (CP)Lai cO' ban tr€m c6 phi~u (VND/CP) 948 901

LQ'i nhu~n thuan thuQc v~ c6 dong sa hfru c6 phi~u ph6 thongNam nay Nam trU'cYc

LQ'inhu~n thu~n trong nam 15.169.440.445 14.413.398.789

Ban thuyet minh Bao cao tai chfnh la mOt bOph?n kh6ng tach rai cua Bao cao tai chfnh 42

CONG TY co PHAN NU'OC SACH THAI NGUYENf)ia chi: To 1, phuonq Trunq Vu.O'ng,thanh ph6 Thai Nguyen, tinh Thai Nguyen

BAN THUY~T MINH BAo cAo TAl CHiNH (Ti~p theo)Narn tal chinh k~t thuc nqay 31 thanq 12 narn 2017

M~u s6 B09-0N

7 THONG TIN BO SUNG CHO cAc KHOAN Ml,JC TRiNH BAy TRONG BAo cAe LU'UCHUYEN TIEN Te

7.1. s6 ti~n dl vay thlfc thu trong ky:Narn na~ Narn tnroc

Ti~n thu tLl'oi vay theo kh~ U'&cthong thU'ong 1.843.014.640 13.185.019.1121.843.014.640 13.185.019.112

7.2. se ti~n oa thuc tra g6c vay trong ky:Nam na~ Nam truoc

Ti~n tra g6c vay theo kh~ uoc thong thuonq 8.583.627.058 12.235.658.3448.583.627.058 12.235.658.344

8 NHlrNG THONG TIN KHAc

8.1 C6ng c...tal chinh

Gong ty chiu cac rui ro sau khi SLYdunq cac cong cu tai chinh: rui ro thi trtronq, rui ro tindl,lng va rui ro thanh khoan.

Ban Tong Giarn d6c chiu trach nhiern chung d6i v&i viec thiet lap va qiam sat nguyen tacquan Iy rui ro tal chinh. Ban Tong Giarn d6c thiet I~p cac chinh sach nharn phat hien vapMn tich cac rui ro ma Gong ty phai chiu, thi~t I~p cac bi$n phap ki~m soat rui ro va cach~n m(rc rui ro thich hQ'p,va giam sat cac rui ro va vi$c thl,l'c hi$n cac h~n m(rc rui rooH$th6ng va chinh sach quan Iy rui ro dU'Q'cxem xet 19idinh ky nh~m phan anh nhling thay doicua cac di~u ki$n thi tmong va h09t d¢ng cua Gong ty.

Ban Tong Giam d6c xem xet va th6ng nhat ap dl,lng cac chinh sach quan 1'1cho nhCmgruiro n6i tren nhU'sau:

(i) Rui ro thi tmong

Rui ro thi tmong la rui ro ma gia tri hQ'p1'1cua cac lu6ng ti~n trong tU'O'nglai cLla cac congCl,ltai chinh se bi~n d¢ng theo nhling thay doi cua gia thi trU'ong. Rui ro thi tmong c6 b6n109irui ro: rui ro lai suat, rui ro ti~n t$, rui ro v~ gia hang h6a va rui ro v~ gia khac.

(ii) Rui ro tin dl,lng

Rui ro tin dl,mg 113rui ro ma m¢t ben tham gia trong m¢t cong Cl,ltai chinh hO$c hQ'pd6nggiao dich khong thl,l'c hi$n dU'Q'cnghia Vl,lcua minh, dan d~n ton that v~ tai chinh. Gong tyc6 th~ c6 rui ro tin dl,lng tLl'cac h09t d¢ng kinh doanh cua minh, va tLl'h09t d¢ng tai chinhcua minh, bao g6m ti~n gLYingan hang, cac khoan cho vay va cac cong Cl,ltai chinh khac.

Ban thuyet minh BaD CaD tai chinh /£1 mot bO ph?n kh6ng tach r&i cua BaD CaD tai chinh 43

CONG TY co PHAN NU'OC SACH THAI NGUYENf)ia chi: To 1, phuang Trung Vu.O'ng,thanh pho Thai Nguyen, tinh Thai Nguyen

BAN THUYET MINH BAo cAo TAl cHiNH (Ti~p theo)Narn tai chinh ket thuc nqay 31 thanq 12 nam 2017

M~u 56 B09-0N

Phai thu khach hang

Gong ty thuo'nq xuyen thea d6i cac khoan phai thu khach hang chua thu dLfQ'C.86i voi cackhach hang ton, Gong ty xem xet su' suy giam trong chat IUQ'ngtin dl,Jngcua tLmg khachhang tat nqay lap bao cao. Gong ty tim each duy tri Sl,l'ki~m soat chat che cac khoan phaithu ton dong va bo tr! nhan su' kiern soat tin dunq d~ giam thieu rui ro tin dunq.

Gong ty se IcIlpdl,l' phOng giam gia tri d~ phan anh rmrc de:>thiet hai uoc tlnh doi voi phaithu khach hang, phai thu khac va cac khoan dau tu. Thanh phan chinh cua khoan duphOng giam gia tri nay la khoan 10 Cl,Jth~ c6 lien quan den muc de:>thi$t h;;tiCl,Jth~ doi vcYitling kMch hang.

TiE§ngifi ngan hang

Gong ty chu yeu duy tri so du tiE§ngifi tC;licac ngan hang duQ'c nhiE§unguai biet den tC;liVi$tNam. Rui ro tin dl,Jngcua so dLf tiE§ngifi tC;licac ngan hang duO'c quan Iy bai be:>phcIlnnganquy cua Gong ty theo chinh sach cua Gong ty. Rui ro tin dl,Jngtoi da cua Gong ty doi voicac khoan ml,JCtren ban can d6i ke toan tC;lingay ket thuc nam tai chinh la gia tr! ghi so nhutrinh bay trong Thuyet minh so 5.1. Gong ty nhcIlnth~y muc de:>tcIlptrung rui ro tin dl,Jngdoivoi khoan tiE§ngifi ngan hang la th~p.

(iii) Rui ro thanh khoan

Rui ro thanh khoan la rui ro ma Gong ty se g$p kh6 khan khi thl,l'c hi$n cac nghia Vl,Jtaichinh do thieu von. Rui ro thanh khoan cua Gong ty chu yeu phat sinh tli vi$c cac tai santai chinh va nO'phai tra tai chinh co thai di~m dao hC;lnkMc bi$t nhau.

Gong ty giam thi~u rui ro thanh khoan bang cach duy tri me:>tluO'ng tiE§nm$t va cac khoantuO'ng duO'ng tiE§nva cac khoan vay ngan hang a muc ma Ban Tong Giam doc cho rang dud~ dap ung cho cac ho;;tt de:>ngcua Gong ty va giam thi~u rui ro do nhung bien de:>ngcualuang tiE§n.

Bang dUcYiday pMn Uch doi vcYitai san tai chinh va cac khoan nO'tai chinh phi pMi sinhVaGcac nhom dao hC;lnco lien quan dl,l'a tren ky h;;tn con l;;titli ngay IcIlpbang can doi ketoan den ngay dao h;;tn theo hO'pdong. Gac so tiE§nduO'c trinh bay trong bang sau la cacluang tiE§ntheo hO'p dong khong chiet khau. Vi$c trinh bay thong tin tai san tai chinh phipMi sinh la can thiet d~ hi~u dLfO'Cvi$c quan Iy rui ra thanh khoan cua Gong ty khi tinhthanh khoan duO'c quan Iy tren cO'sa cong nO'va tai san thuan.

TlmgOU'&i 1 nam Tw 1 nam tr& lenCu6i namGia tr! ghi 56

TI~nvacackhoantLfO'ngdLfO'ngti~n

£)autu n~m giCrden ngay daohc;1nPhai thu khach hangPhai thu khacTril':Dl,I'phong phai thu kho doi

12.528.376.688 12.528.376.688

55.217.730.287 4.000.000.000 59.217.730.287

19.376.402.5011.221.914.900

537.042.000 19.913.444.5011.221.914.900

(3.144.590.477) (3.144.590.477)

CQng 85.199.833.899 4.537.042.000 89.736.875.899

Ban thuyet minh BaD CaDfai chfnh fa m¢f b¢ ph~n khOng tach rai cua Baa cao fai chfnh 44

CONG TY co PHAN NU'OC SACH THAI NGUYEN8ia chi: TO 1, phU'ang Trunq VtfO'ng, thanh pho Thai Nguyen, Hnh Thai Nguyen

BAN THUYI:T MINH BAo cAo TAl CHINH (Ti~p theo)Nam tai chlnh k~t thuc ngay 31 thanq 12 narn 2017

Mau s6 B09-0N

Gici tr] ghi 56 (ti~p)Vay va no 4.002.919.772 140.681.931.904 144.684.851.676Phai tra ngU'aiban 22.758.890.709 22.758.890.709Phai tra, phai nop khac va Chiphf phai tra

49.087.309.299 49.087.309.299

CQng 75.849.119.780 140.681.931.904 216.531.051.684

Chenh lech thanh khoan 9.350.714.119 (136.144.889.904) (126.794.175.785)thu~n .

OU'&i 1 narn Tw 1 narn tro len T6ng

D~u narnGia tr] ghi 56

Tie!nva cac khoan tU'O'ng 22.572.322.229 22.572.322.229dU'O'ngtien

Dau tU'narn giCPden ngay dao 32.207.264.800 3.000.000.000 35.207.264.800h

CONG TY co PHAN NU'OC S~CH THAI NGUYENDia chi: To 1, phuonq Trunq Vuonq, thanh pho Thai Nguyen, tfnh Thai Nguyen

Mau s6 B09-DNBAN THUY~T MINH BAa cAo TAl cHiNH (Tiilp theo)Nam tai chinh k~tthuc ngay 31 thang 12 nam 2017

Gia tr] ghi so Gia tr] hQ'p IyDau namCu6i narn Cu6i nam

Tal san tal chinhCac khoan dau tu narn giCrd~n nqay dao hanPhai thu khach hang, phai thu khacTai san tai chinh khacTiemva cac khoan tuonq dlJ'O'ngtienTong cQng

59.217.730.28721.135.359.401

12.528.376.68892.881.466.376

22.572.322.22979.708.841.857

NQ'phal tra tiii chinhVay va noPhai tra nglJ'ai banPhai tra, phai nop khac va Chi phi phai traTong cQng

144.684.851.67622.758.890.70949.087.309.299216.531.051.684

35.207.264.80023.736.761.234

22.572.322.22981.516.348.263

151.425.464.09425.182.127.38136.209.464.814

212.817.056.289

59.217.730.28717.990.768.924

12.528.376.68889.7~6.875.899

144.684.851.67622.758.890.70949.087.309.299

216.531.051.684

35.207.264.80021.929.254.828

151.425.464.09425.182.127.38136.209.464.814

212.817.056.289

Gia tri hop Iy cua tai san va no phai tra tai chinh kh6ng duoc danh gia va xac dinh mot each chinh thuc tal ngay 31/12/2017 va ngay 01/01/2017.Tuy nhien, Ban Tong giam doc danh gia gia tri hQ'pIy cua nhCrngtai san va phai tra tai chinh nay khOng co chenh I$ch trQng yeu vai gia tri ghi so cuachung t

CONG TY co PHAN NU'OC S~CH THAI NGUYEN8ja chi: T6 1, phuonq TruongVU'O'ng,thanh ph6 Thai Nguyen, tlnh Thai Nguyen

SAN THUY~T MINH sAo cAo TAl CHINH (Ti€!p theo)Narn tal chinh k~t thuc ngay 31 thang 12 narn 2017

M&u sO S09-0N

8.2 Sao cao bQ ph~n

8.2.1 Sao cao bQ ph~n theo linh VIfC kinh doanh (chinh y€!u)

Trang narn 2017, heat d(>ngsan xuat kinh doanh cua Cong ty chu y~u la Khai thac, xu Iy va cung cap nuoc sach sinh hoat, hoat d(>ngkinh doanhdjch VI,!chiern ty tronq khong dang ke (dU'oi 10% ve doanh thu va duoi 10% ve tai san de thuc hien cac hoat d(>ngkhac nay). Chi tiet ket qua kinhdoanh cua tung nqanh nghe nhu sau:

Chi tleu Cung cap nuoc H09t dQng x~YSan h,img va

cung cap dlchS9ch lap vu khac

148.519.239.352 13.095.169.116 1.585.746.17756.047.223.082 12.663.520.609 1.508.133.64092.472.016.270 431.648.507 77.612.537

137.754.904.797 14.450.177.096 2.189.790.10257.189.769.256 13.782.529.616 2.077.055.28980.565.135.541 667.647.480 112.734.813

Nam nayDoanh thu thuan ve ban hang va cung cap dich VI,!Gia v6n hang banLQ'i nhuan gQPNam tnrocDoanh thu thuan ve ban hang va cung cap dich VI,!Gia v6n hang banLQ'i nhuan gQP

31/12/2017Cac tal san khong phan b6 theo b(>phanT6ng tai sanNO'phai tra khOng phan b6 theo b(>ph~nT6ng nQ' phaitra

TONG CONG

163.200.154.64570.218.877.33192.981.277 .314

154.394.871.99573.049.354.16181.345.517.834

483.095.596.235483.095.596.235232.537.449.672

232.537.449.672

8.2.2 Sao cao bQ ph~n theo khu vlfc dia Iy

Bao cao b(>ph~n theo khu VI,J'Cdia Iy dl,J'atrEmvi tri cua khach hang t~o ra doanh thu cho b(>phciln.Trong nam tai chinh k~t thuc VaGngay 31/12/2017, ho~td(>ngsan xuat kinh doanh cua Cong ty phat sinh chu yeu t~i tTnhThai Nguyen nen Cong ty khong lcilpBao cao b(>phcilnth(r yeu (theo khu VI,J'Cdia IY)·

Ban thuyet minh BaDCaDtai chfnh la mot bO ph?n kh6ng tach rai cua BaDCaDtai chfnh 47

--- --------_._._-------------

CONG TY co PHAN NU'OC SACH THAI NGUYEN£)ja chi: T6 1, phuonq Trunq V~O'ng, thanh pho Thai Nguyen, tinh Thai Nguyen

BAN THUYET MINH BAo cAo TAl CHINH (Ti{!p theo)Narn tal chfnh kE§tthucngay 31 thanq 12 narn 2017

Mau sO B09-0N

8.3 Thong tin v~ cac ben co lien quan

a) cac ben lien quanCac ben ducc xem la cac ben c6 lien quan khi mot ben c6 kha nang kiem soat ben kiahoac tao ra anh hU'ang dang ke doi voi ben kia trong cac quyet djnh ve tai chfnh va kinhdoanh. Trong narn tal chinh va tai ngay kE§tthuc narn tal chinh, cac ben sau day duoc nhanbiE§tla ben lien quan cua Cong ty:

Ben lien quanCong ty TNHH XDCT Nuoc Sach Thai Nguyen

Cong ty TNHH Friend

MOi quan h~Cong ty con

Cong ty con

Ty I~so. hfru100%

100%

Giao djch vcYicac ben lien quan

Trong narn tal chinh cac nghi$p Vl,lcua Cong ty vai cac ben c6 lien quan nhu sau:Nam nay Nam truoc

Cong ty TNHH XDCT NU'cYcS~ch ThaiNguyenMua hang h6a, dich vuBan hang h6a, dich vuThanh toan tien hangThu tien hangCong ty TNHH FriendG6p von dau tu vao Cong ty con

9.866.501.1652.784.622.65513.354.038.9145.248.977.314

13.461.683.9071.987.174.904

10.546.838.400

1.000.000.000

b) Ti~n IU'O'ngtra trong nam cho cac thfmh vien Ban T6ng giam dOc:Nam nay

TruO'ng £)inh Thl,lcNguyen Ba QuyE§tNang Quoc BinhNguyen Van Ti~nNguyen Xuan Hoc

266.599.450197.023.000222.089.550213.115.57650.051.700

948.879.276

8.4 Thong tin khac

Trong nam 2017, Lqi nhu~n sau thu~ de tinh thu~ thu nh~p doanh nghi$p cLla Cong tykhong bao gom k~t qua hO

CONG TY co PHAN NU'OC SACH THAI NGUYENDja chi: T6 1, phuong Trung V~O'ng, thanh pho Thai Nguyen, tinh Thai Nguyen

SAN THUY~T MINH sAo cAo TAl CHINH (Ti~p theo)Narn tai chinh ket thuc nqay 31 tMng 12 narn 2017

Mau 56 S09-DN

8.5 Thong tin 50 sanh

So lieu so sanh la so Iil;1utren Sao cao tal chfnh rienq cho narn tai chfnh ket thuc nqay31/12/2016 da duoc Cong ty TNHH Kiem toan UHY ACA kiem toano

8.6 Thong tin v~ hoat dQng lien tuc

Sao cao tal chinh rieng nay duo'c lcilptren co sa heat dong kinh doanh lien tuc.8.7 NhCPngthong tin khac

Ngoai nhCfngthOng tin da trlnh bay tren, trong narn Cong ty khOng c6 Sl,J' kien trong yeunao xay ra d6i hoi phai trlnh bay hay cong bo tren Sao cao tai chinh rieng.

NGU'OI L~P SI~U PHV TRAcH KE ToAN

Nguy~n Thj Thanh Minh Nguy~n Quang Mai

Ban thuyet minh Baa cao tei chfnh la mo: bOpMn khOngtach rai cue Baa ceo tei chfnh 49

CCNG TV co PHAN NU'O'C5ACH THAI NGUYEN£)jachi: To 1, phU'cmgTrU'ngVLfO'ng,thanh phOThai Nguyen, tinh Thai Nguyen

PHl,I Ll,IC 50 01

sAo cAo K~T QuA HOAT DONG KINH DOANHKHU VV'C co PHAN HOA

Cho narn tal chinh k~t thuc ngay 31/12/2017

Ch 'l'A Mil Thuy~t N- -,I leu 6" h am nay Nam truocs min

Doanh thu ban hang va cung cip djch 153.139.518.738 143.979.895.389v.... 01Cac khoan giam trlr doanh thu 02Doanh thu thuan ban hang va cung 10 153.139.518.738 143.979.895.389capdjch v....Gia vim hang ban 11 59.851.266.545 63.662.476.177

L9inhu~ngOpv6banhangvacung 20 93.288.252.193 80.317.419.212cap djch v....

Doanh thu heat dOngtal chinh 21 2.911.460.612 3.088.451.457

Chi phi tai chinh 22 13.132.886.449 13.171.197.772

Trong 06:Chi ph! lei vay 23 13.132.886.449 11.038.100.441

Chi phi ban hang 25 46.876.576.652 38.437.620.245

Chi phi quan Iy doanh nghi$p 26 16.686.554.197 13.210.486.662

LQ'inhuan thuan tll' hoat dOng kinh 19.503.695.507 18.586.565.990doanh 30

Thu nhap khac 31 195.806.145 (27.988.758)

Chi phi khac 32 18.676.206 6.843.530

LQ'inhu~n khac 40 177.129.939 (34.832.288)

TOng lQ'inhu~n k~ toan tnpac thu~ 50 19.680.825.446 18.551.733.702

Chi phi thu~ TNDN hlen hanh 51 4.511.385.001 4.138.334.913

LQ'inhu~n sau thu~ thu nhap doanh 15.169.440.445 14.413.398.789nghi~p 60

NGU'OI L~P BI~U PHl,I TRAcH K~ ToAN

Nguy~n Thi Thanh Minh Nguy~n cam Tu Nguy~n Quang Mili

50

CONGTV cO PHAN NU'O'CS~CH THAI NGUYENDja chi: To 1, phU'6'ngTrunq VU'O'ng,thanh pho Thai Nguyen, tinh Thai Nguyen

PHV LVC so 02sAo cAo KET QuA HO~T £>¢NG KINH DOANH

xi NGHlep NU'O'~ S~CH TR~I CAUCho nam tal chinh kat thuc ngay 31/12/2017

> .A Ma Thuyet _ _.Chi lieu 56 minh Nam nay Nam truoc

Doanh thu ban himg va cung cAp dlch 437.447.500 406.307.400vI:! 01

Cac khoan giam tnr doanh thu 02Doanh thu thuan ban hang va cung cAp 10 437.447.500 406.307.400dlch vI:!

Gia v6n hang ban 11 961.772.117 849.976.431

LQ'inhu,n gQPv~ ban hang va cung cAp 20 (524.324.617) (443.669.031)dlch vI:!

Doanh thu heat dong tai chfnh 21 113.600

Chi phi tal chfnh 22

Trong (16: Chi phf fiii vay 23

Chi phi ban hang 25 524.351.166 434.364.631

Chi phi quan 19 doanh nghi$p 26 422.444.310 122.825.404

LQ'inhu,n thuan tLPhoat dQng kinh (1.471.120.093) (1.000.745.466)doanh 30

Thu nhap khac 31

Chiphikhac 32

LQ'inhuan khac 40

Tong lQ'inhuan k~ toan trU'c)octhu~ 50 (1.471.120.093) (1.000.745.466)

LQ'inhuan sau thue thu nh,p doanh (1.471.120.093) (1.000.745.466)nghi~p 60

NGU'O'IL~P BI~U PHV TRAcH KE ToAN

Nguy~n Th] Thanh Minh Nguy~n cam Tu

51

---~------ - - - - -

CCNG TV co PHAN NU'CYCSACH THAI NGUYENBia chi: To 1, phU'cYngTrU'ng Vu,O'ng, thanh pho Thai Nguyen, tinh Thai Nguyen

PHV LVC so 03BAo cAo Kl:T QUA HO~T DQNG KINH DOANH

xi NGHlep NU'9'C S~CH D~I TlrCho nam tili chinh kat thuc ngay 31/12/2017

Ch' C Ma Thuyet N- _.I leu so minh am nay Nam truoc

Doanh thu ban hang va cung cap djchv.... 01Cac khoan giam tni doanh thu 02

Doanh thu thuan ban hang va cung cAp 10djch v....

3.946.498.400

3.946.498.400

Gia von hang ban 11

LQ'inhuan gQPva ban hang va cung cap 20djch v....

3.020.859.857

925.638.543

Doanh thu heat dong tai chinh

Chi phi tai chfnh

Trong 06: Chi phi lai vay

Chi phi ban hang

Chi phi quan Iy doanh nghi~p

LQ'inhu~n thuan tw hoat dQng kinhdoanh

Thu nhap khac

Chi phi khac

LQ'inhuan khac

Tang lQ'inhu~n ke toan trll'ac thue

Chi phi thue TNDN hi$n hanh

Chi phi thue TNDN hoan IGli

LQ'inhuan sau thue thu nh~p doanhnghi~p

21

22

23

25

26

2.349.937.090

1.420.803.198

(2.845.101.745)30

31

32

40

50

51

52

(2.845.101.745)

(2.845.101.745)60

3.397.629.800

3.397.629.800

2.460.831.155

936.798.645

456.400

1.912.124.260

497.198.549

(1.472.067.764)

(1.472.067.764)

(1.472.067.764)

NGU'CYIL~P SIl:U PHV TRAcH Kl: ToAN

Nguy~n Thi Thanh Minh Nguy~n Quang Mai

52

CONG TV co PHAN NU'OC SACH THAI NGUYENBia chi: To 1, phU'cYngTrunq V~O'ng,thanh pho Thai Nguyen, tinh Thai Nguyen

PHV LVC sO 04BAo cAo KET QuA HOAT DONG KINH DOANH

xi NGHlep NU',!C S~CH vO NHAICho nam tai chinh kat thuc ngay 31/12/2017

Ch' C Ma ' Thuyitt N~ N~'I leu 56 minh am nay am truoc

Doanh thu ban hang va cung cap djch 1.521.613.143 1.332.103.719vl.l 01

Cac khoan giam tnr doanh thu 02Doanh thu thuan ban hang va cung cap 10 1.521.613.143 1.332.103.719dlch vu

Gia v6n hang ban 11 1.888.812.217 1.632.042.825

LQ'inhu~n gQPv~ ban hang va cung cap 20 (367.199.074) (299.939.106)djch vl.I

Doanh thu heat c¢ng tal chinh 21 543.153

Chi phi tai chinh 22 255.063.074 298.549.312

Trongd6: Chi phl/ai vay 23 255.063.074 298.549.312

Chi phi ban hang 25 1.274.796.554 1.796.800.451

Chi phi quan 19 doanh nghiep 26 650.208.799 137.413.866

LQ'inhu~n thuAn tCrhoat dQng kinh (2.547.267.501) (2.532.159.582)doanh 30

Thu nhap khac 31

Chi phi khac 32

LQ'inhu~n khac 40

Tlmg lQ'inhu~n kit toan trU'oc thuit 50 (2.547.267.501) (2.532.159.582)

Chi phi thue TNDN hien hanh 51Chi phi thue TNDN hoan tai 52

LQ'inhuan sau thue thu nh~p doanh (2.547.267.501) (2.532.159.582)nghi~p 60

NGU'OI L~P BIEU PHV TRAcH KE ToAN

Nguy~n Thi Thanh Minh Nguy~n Cam Tu Nguy~n Quang Mai

53

CONG TY co PHAN NU'OC SACH THAI NGUYENDja chi: TO 1, phU'ong Trunq Vu.O'ng,thanh pho Thai Nguyen, tinh Thai Nguyen

PHl,JLl,JCso 05BAo cAo K~T QuA HOAT DONG KINH DOANH

TR~M NU'OC S~CH PHU LU'O'NGCho nam tai chinh ket thuc ngay 31/12/2017

Ch 't'~ Ma Thuy~t N- N- t 'I leu s6 mlnh am nay am rU'O'c

Doanh thu ban hang va cung cap djch vu 01 416.013.100 376.796.000

Cac khoan giam tnr doanh thu 02Doanh thu thuan ban hang va cung cap 10 416.013.100 376.796.000dlch vlJ

Gia vOn hang ban 11 967.050.556 937.249.677

LQ'i nhuan g

CONG TY co PHAN NU'OC SACH THAI NGUYEN£>jachi: T6 1, phuo'nq Trunq Vuong, thanh ph6 Thai Nguyen, tlnh Thai Nguyen

PHl,JLl,JCso 06BAo cAo KET QuA HOAT DONG KINH DOANH

xi NGHIEP KINH DOANH NU'OC SACH DIEM THUYCho narn tai chinh k~t thuc ng~y 31/12/2017 .

Ch' fA Ma Thuy~t N- N- t •I leu s6 minh am nay --- am rU'O'c

Doanh thu ban hang va cung cap djch vu 01 3.739.063.764 4.902.139.687

Cac khoan giam tnr doanh thu 02Doanh thu thuan ban hang va cung cap 10 3.739.063.764 4.902.139.687djch vu

Gia v6n hang ban 11 3.529.116.039 3.506.777.896

LQ'i nhuan gQPv~ ban hang va cung cap 20 209.947.725 1.395.361.791djch vu

Ooanh thu heat dong tal chinh 21

Chi phi tal chinh 22

Trang a6: Chi phi lai vay 23

Chi phi ban hang 25 2.584.129.506 3.480.459.050

Chi phi quan Iy doanh nghi$p 26 230.231.261 398.904.710LQ'i nhuan thuan t(P hoat dQng kinh (2.604.413.042) (2.484.001.969)doanh 30

Thu nhap khac 31

Chi phi khac 32

LQ'i nhuan khac 40

T6ng lQ'i nhuan k~ toan truoc thue 50 (2.604.413.042) (2.484.001.969)

jChi phi thue TNON bien hanh 51Chi phi thue TNON hoan lai 52LQ'i nhuan sau thue thu nhap doanh (2.604.413.042) (2.484.001.969)nghi~p 60

NGU'OI L~P BIEU PHl,JTRAcH KE ToAN

1m ~. /11/(/)Z_-----r->:Nguy~n Thi Thanh Minh Nguy~n cam Tu Nguy~n Quang Mai

55

2018-03-08T17:56:34+0700